A Blockchain Technology-Enabled Audit Governance: The State of Art, Remaining Challenges and Future Perspective

DOI

10.2991/978-2-38476-440-2_167How to use a DOI?

Keywords

Blockchain Technology; Audit Governance; Potential Advantages; Application Challenges; Coping Strategies; Development Trends

Abstract

The blockchain is developing gradually and its development and application in the governance of audit have won great concerns. This paper points out the key features of the blockchain, such as the advantages in the governance of audit including automation, data security and transparency as well as the cost decreasing. Based on the practical applications of home and abroad, it can verify the use of the technology in improving the efficiency, reducing the cost, and increasing the data accuracy under different auditing scenarios, but the application of the technology also confronts the problems such as low maturity of technology, incomplete regulation system, protection of personal information data. Finally, we put forward the countermeasures for above problems, including optimizing the blockchain performance and scaling up, enhancing the security development of the data privacy protection technology, formulating an unified regulatory frame, and advancing the industry standardization, etc., and put forward some prospect in this paper, i.e. the blockchain will promote the audit governance transform traditional behind auditing to real-time ahead auditing, which will change the ecosystem of audit industry. The theoretical analysis and the work examples of this study also gave theoretical evidence and work directions of digitalizing work in audit field and helped to achieve the healthy and harmonious development of the social economy.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Zhenghong Sun
AU  - Shuting Yang
AU  - Qinze Li
AU  - Juncheng Shi
AU  - Junxian Cao
AU  - Yirui Gong
PY  - 2025
DA  - 2025/07/10
TI  - A Blockchain Technology-Enabled Audit Governance: The State of Art, Remaining Challenges and Future Perspective
BT  - Proceedings of the 2025 11th International Conference on Humanities and Social Science Research（ICHSSR 2025)
PB  - Atlantis Press
SP  - 1500
EP  - 1511
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-440-2_167
DO  - 10.2991/978-2-38476-440-2_167
ID  - Sun2025
ER  -