区块链技术应用研究:基于审计视角

2021 International Conference on Intelligent Computing, Automation and Applications (ICAA) Pub Date : 2021-06-01 DOI:10.1109/ICAA53760.2021.00106

Fenghua Zhou, Xiulian Wang, Liang Yin, Lei Tao, D. Chen

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引用次数: 1

摘要

区块链作为一项新技术，被应用于许多行业，以提高数据的可靠性。区块链技术有助于增加经济活动中交易双方之间的信任，而审计则源于信任的缺失。因此，区块链技术可以极大地促进审计改革。另一方面，区块链技术可以保证财务信息的绝对真实性，改变审计模式，降低审计风险，提高审计效率。本文重点研究区块链技术的应用对未来审计改革的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Research on the Application of Blockchain Technology: From the Perspective of Audit

As a new technology, blockchain is applied in many industries to improve the reliability of data. Blockchain technology can help to increase the trust between the two parties of transaction in economic activities, while audit arises from the lack of trust. Therefore, blockchain technology can help to tremendously promote audit reform. On the other hand, blockchain technology can ensure the absolute authenticity of financial information, change the audit mode, reduce audit risk, and improve audit efficiency. This paper focuses on studying the impact of the application of blockchain technology on the future audit reform.

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来源期刊

2021 International Conference on Intelligent Computing, Automation and Applications (ICAA)

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