Impact of block-chain Technology on Auditing
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Zhang Liucheng, Zhang Li
It is not the social media, big data, robotics, or even artificial intelligence that may have the greatest impact on the next ten years. It is actually the underlying technology - the block-chain, which exists in bitcoin. I believe it represents the development of the next generation of the Internet. It is vital to society as a whole, to all businesses and each of us. Based on the characteristics and technical aspects of the block-chain, the article analyzes the impact of the block-chain technology on the audit from various aspects and the challenges it brings.
Block-chain; essential characteristics; audit characteristics; technical aspects