Redefining Auditing in a Blockchain Era: Opportunities and Obstacles for External Auditors
DOI:
https://doi.org/10.5281/zenodo.10433238Abstract
The characteristics and mode of operation of blockchain technology could transform the accounting and auditing industries. The technological advancements introduced by Blockchain are anticipated to significantly influence reporting and auditing procedures, particularly within accounting information systems. The escalating adoption of blockchain technology is poised to alter the comprehensiveness and caliber of information accessible to auditors, thereby impacting the auditing process. Consequently, it is imperative for professionals in accounting and auditing to grasp both the prospects and impediments posed by these innovative technologies. This study endeavors to scrutinize the role of blockchain within the realms of accounting and auditing, both within existing literature and in professional practice.
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