Proceedings of the 5th International Conference on Economics, Management, Law and Education (EMLE 2019)

Exploration on the Application of Blockchain Audit

Authors
Chang Cheng, Qunjia Huang
Corresponding Author
Chang Cheng
Available Online 7 January 2020.
DOI
https://doi.org/10.2991/aebmr.k.191225.012How to use a DOI?
Keywords
blockchain, audit, application, accounting firm
Abstract
With the rise of Bitcoin, the blockchain technology as its core technology has received wide attention from all walks of life. Blockchain technology demonstrates its potential for audit applications by virtue of decentralization, transparency, and data tampering. This paper starts from the characteristics of blockchain technology and discusses the application value of blockchain in audit. Through the comparative study on the blockchain audit application of the international “big four” firms and Chinese firms, the impact of blockchain audit on the firm’s business and the working methods of auditors is discussed. Based on this, relevant suggestions are put forward for the future development of blockchain audit.
Open Access
This is an open access article distributed under the CC BY-NC license.

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Cite this article

TY  - CONF
AU  - Chang Cheng
AU  - Qunjia Huang
PY  - 2020
DA  - 2020/01/07
TI  - Exploration on the Application of Blockchain Audit
BT  - Proceedings of the 5th International Conference on Economics, Management, Law and Education (EMLE 2019)
PB  - Atlantis Press
SP  - 63
EP  - 68
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.191225.012
DO  - https://doi.org/10.2991/aebmr.k.191225.012
ID  - Cheng2020
ER  -