Benefits of using Blockchain technology as an accounting auditing instrument

• Autor(a) principal: Pâmella de Andrade Simões, Maervelym
• Data de Publicação: 2021
• Outros Autores: Albuquerque Cavalcanti, Janeide, Ferreira Marques de Melo, Janaina, Queiroz Reis, Cristiane
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/19535
• topic: Accounting Audit. Blockchain Technology.; Auditoria Contable. Tecnología Blockchain.; Auditoria Contábil; Tecnologia Blockchain; Blockchain Technology; Accounting Audit; Auditoria

Purpose: Analyze the possible benefits of using Blockchain technology as a tool for accounting auditing. Methodology: In order to achieve the objective of this study, a theoretical essay was conducted through a selection of national and international literature on accounting auditing and the potential benefits of Blockchain technology, analyzing the relationship of these potential benefits with the procedures adopted by the accounting auditor. Results: Findings from the literature show that despite the complexities, Blockchain technology offers an opportunity to improve financial reporting and audit processes. Adoption of this technology may allow auditors to develop procedures to obtain audit evidence directly from Blockchains and to adapt procedures to reap its benefits, as well as address incremental risks and that while the audit process may become more continuous, auditors may They will still have to apply professional judgment in analyzing accounting estimates and other judgments made by management in preparing the financial statements. Contributions of the Study: It is believed that this work contributes to an active and continuous dialogue regarding the use of Blockchain in audit processes, as well as the knowledge of advantages that this technology offers to professionals, as well as arouse the interest of research on the use of Blockchain technology in accounting auditing.