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Toward blockchain-based accounting and assurance

机译:迈向基于区块链的会计和保证

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摘要

Since 2009, blockchain has served as a potentially transformative information technology expected to be as revolutionary as the Internet. Originally developed as a methodology to record cryptocurrency transactions, blockchain’s functionality has evolved into a large number of applications, such as banking, financial markets, insurance, voting systems, leasing contracts, and government service. Despite such advancements, the application of blockchain to accounting and assurance remains under-explored. This paper aims to provide an initial discussion on how blockchain could enable a real-time, verifiable, and transparent accounting ecosystem. Additionally, blockchain has the potential to transform current auditing practices, resulting in a more precise and timely automatic assurance system.
机译:自2009年以来,区块链已成为一种潜在的变革性信息技术,有望像互联网一样具有革命性。区块链最初是作为一种记录加密货币交易的方法而开发的,现已发展为大量应用程序,例如银行,金融市场,保险,投票系统,租赁合同和政府服务。尽管取得了这些进步,但是区块链在会计和保证方面的应用仍未得到充分开发。本文旨在就区块链如何实现实时,可验证和透明的会计生态系统提供初步讨论。此外,区块链有可能改变当前的审计实践,从而产生更精确,更及时的自动保证系统。

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