CHANGES IN THE PROFESSIONAL PROFILE OF AUDITORS IN THE LIGHT OF BLOCKCHAIN TECHNOLOGY

Authors

Keywords:

Blockchain Technology, Accounting, Auditing, Auditor.

Abstract

Blockchain is a shared ledger technology. In other words, blockchain technology is a shared and immutable notebook. This technology is used to record transactions, track assets and build trust. All transactions are stored encrypted by all stakeholders in the blockchain network. Auditing of these transactions is the domain of the auditors. The dynamics of auditing are changing with the developing technology. As a reflection of blockchain technology, professional profiles of auditors are also changing. The purpose of this study is to discuss the change in professional profiles of auditors in the light of blockchain technology.

Published

2020-08-11

Issue

Section

Papers