摘要
区块链技术的应用使得交易信息记录的交互模式由中心化发展至分布式阶段。这一新技术在推动交易记录与审计效率的大幅提升、解决现有的复式记账法可信度问题的同时,也对现有审计行业造成了冲去,引发了“替代论”。事实上,技术创新是产业演化的重要动力,区块链技术对审计行业的影响也将遵循一般的创新扩散与行业演化规律,以区块链技术为代表的分布式账簿技术将推动审计行业朝着半自动、自动化阶段演化。普华永道基于区块链的审计案例从实践角度说明了新的技术冲去下,审计的重点由传统的数据真实性核查转向对数据和系统安全性、系统部署的正确性以及技术规范使用的关注。随着技术审计成为审计行业发展的重要趋势,我们应该重视制度创新与人才培养,才能真正发挥审计职能,助力我国数字经济发展。
The application of blockchain technology makes the mode of transaction information interaction from centralized to distributed. This new technology has greatly improved the efficiency of transaction recording and auditing, and solved the existing credibility issue under current double-entry bookkeeping method. However, it also challenged the existing audit industry. In fact, technological innovation is an important driving force of industrial evolution. The impact of blockchain technology on the auditing industry will also follow the general rules of innovation diffusion and industry evolution. With the application of blockchain technology, audit industry will evolve towards semi-automatic and automatic phases. Besides, the focus of auditing will shift from data authenticity verification to system security, system deployment and technical specifications. Technology-based auditing will become an important trend in the future. We should pay more attention to institutional innovation and personnel training in a bid to fully play the role of auditing in the development of China's digital economy.
作者
高廷帆
陈甬军
Gao Tingfan;Chen Yongjun
出处
《审计研究》
CSSCI
北大核心
2019年第2期3-10,共8页
Auditing Research
关键词
区块链
审计
技术创新
产业生命周期
blockchain
audit
technology innovation
industry life cycle
