Abstract
The development of blockchain and distributed ledger technology (DLT) technologies stimulates diametrically opposite points of view about the prospects of traditional institutions in the digital economy: from their complete disappearance to a cardinal transformation. This matter also applies to the field of accounting and auditing. The purpose of the study is not only to identify trends in the transformation of the audit methodology but also in an accountant/auditor profession itself by using blockchain and DLT. The conduct of this research is based on the use of the following methods: analysis and synthesis, comparison, systemic and logical approach, analogies and grouping. The paper contains an overview of the implementation practice of blockchain technology by the Big Four audit companies, as well as the composition of the main developers and the software products they offer based on the blockchain technology and DLT used in audit activities. There have been identified the key trends in the development of an accountant/auditor professions in connection with the use of blockchain technology and DLT. The conclusion is made about the need for a significant transformation of the audit methodology, as well as the profession of an accountant/auditor in connection with the use of blockchain and DLT, but it is not about replacing the audit institution with these technologies. The authors have formulated proposals and defined the most significant innovations of the classical methodology for conducting an audit of the business processes effectiveness based on the use of blockchain technology and DLT.
Highlights
A B S TRACT The development of blockchain and distributed ledger technology (DLT) technologies stimulates diametrically opposite points of view about the prospects of traditional institutions in the digital economy: from their complete disappearance to a cardinal transformation
The conduct of this research is based on the use of the following methods: analysis and synthesis, comparison, systemic and logical approach, analogies and
The paper contains an overview of the implementation practice of blockchain technology by the Big Four audit companies, as well as the composition of the main developers and the software products they offer based on the blockchain technology and DLT used in audit activities
Summary
Трансформация методологии аудита в связи с использованием технологий блокчейн и DLT. Р. Целью исследования является не только определение тенденций трансформации методологии аудита, но и самой профессии бухгалтера-аудитора в связи с использованием блокчейн и DLT, а его проведение основано на применении методов анализа и синтеза, сравнения, системного и логического подхода, метода аналогий и группировки. Выявлены ключевые тенденции развития профессий бухгалтера-аудитора в связи с использованием этих технологий. Сделан вывод о необходимости существенной трансформации методологии аудита, а также профессии бухгалтера-аудитора в связи с использованием блокчейн и DLT, а не о замещении института аудита указанными технологиями. Сформулированы предложения и выделены наиболее значимые новации классической методики проведения аудита эффективности бизнес-процессов на основе использования технологий блокчейн и DLT. Ключевые слова: блокчейн; DLT; технология; методология аудита; аудит бизнес-процессов; аудит смарт-контрактов; информационная прозрачность. В. Трансформация методологии аудита в связи с использованием технологий блокчейн и DLT.
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