审计抽样区块链怎么做,审计区块链技术

区块链技术是一种基于分布式账本技术，它可以在不受信任的网络中创建可信的数据环境。它提供了一种安全、可信赖的分布式记账机制，可以记录和跟踪数字资产的所有交易。审计抽样区块链是在审计过程中对区块链技术进行抽样检查的一种方法。本文将介绍审计抽样区块链的三个关键词：分布式账本技术、审计抽样和可信赖的分布式记账机制。

分布式账本技术是一种分布式记账技术，它可以在不受信任的网络中创建可信的数据环境。它利用密码学和分布式账本技术来保护数据的完整性，同时允许参与者在网络上安全地进行交易。分布式账本技术可以确保每个交易都被记录下来，并且可以被每一个参与者检查和核实。这种技术也可以帮助防止数据被篡改，同时可以提高数据的安全性。

审计抽样是一种检查和审核区块链技术的方法，它可以帮助审计人员更有效地检查区块链技术的有效性和可靠性。审计抽样可以帮助审计人员准确地确定区块链技术的可用性，以及区块链技术是否能够满足审计要求。审计抽样可以帮助审计人员更好地分析和评估数据，以及更好地识别可能存在的风险。

可信赖的分布式记账机制是区块链技术的一个重要组成部分，它可以帮助审计人员更有效地审计区块链技术。可信赖的分布式记账机制可以确保每个交易都被记录下来，并且可以被每一个参与者检查和核实。它可以帮助防止数据被篡改，同时可以提高数据的安全性。它还可以帮助审计人员更有效地检查区块链技术的有效性和可靠性，以及区块链技术是否能够满足审计要求。

审计抽样区块链是一种有效的审计方法，它可以帮助审计人员更有效地审计区块链技术。它可以帮助审计人员准确地确定区块链技术的可用性，以及区块链技术是否能够满足审计要求。它还可以帮助审计人员更好地分析和评估数据，以及更好地识别可能存在的风险。因此，审计抽样区块链是一种有效的审计方法，可以帮助审计人员更有效地审计区块链技术。

❶ How long does a blockchain code audit take?

Three months to four months. Blockchain is a term in the field of information technology, which is a shared database. Blockchain code audits take three to four months and need to focus on key items such as denial-of-service attacks, resource abuse attacks that may lead to accidental forks/anti-chains, network-related attacks, any attacks that affect funds, etc. .

❷ Three questions about blockchain: What is blockchain?

Three questions about blockchain: What is blockchain
In recent times, there has been a lot of news about Bitcoin. Attracting attention, blockchain has also become popular. In the capital market, the stock prices of various blockchain concept stocks rise and fall like a thrilling roller coaster. It can be seen from the responsive capital market that blockchain is on the forefront and has received great attention from all parties.
What is blockchain?
A decentralized distributed ledger database with no center. Each node of data storage will replicate the entire ledger synchronously. The information is transparent and difficult to tamper with.
In recent years, more and more institutions have begun to pay attention to it. And participate in blockchain technology research and development. From the original Bitcoin and Ethereum to various types of blockchain startups, venture capital funds, and financial institutions, if they are labeled as "blockchain", they will immediately become "golden". Not only that, many people’s WeChat Moments have also been flooded with articles explaining blockchain.
So, what exactly is blockchain?
The "China Blockchain Technology and Application Development White Paper 2016" issued under the guidance of the Ministry of Industry and Information Technology explains: Broadly speaking, blockchain technology uses block chain data structures to verify and store data, and uses distributed node consensus algorithms. A new distributed infrastructure and computing paradigm that generates and updates data, uses cryptography to ensure the security of data transmission and access, and uses smart contracts composed of automated script codes to program and operate data.
He Fei, a senior researcher at the Bank of Communications Financial Research Center, gave a popular explanation: "Simply put, blockchain is a decentralized distributed ledger database." Decentralization is different from traditional centralization. The difference is that there is no center here, or everyone is the center; the distributed ledger database means that the recording method is not only to store the ledger data in each node, but also that each node will synchronously share and copy the data of the entire ledger. At the same time, blockchain also has the characteristics of disintermediation and information transparency.
"Blockchain technology is essentially a database technology, specifically a ledger technology. The ledger records one or more account asset changes and transactions. It is actually a database with the simplest structure. We usually The running accounts recorded in small notebooks and the statements sent by the bank are all typical account books." Wang Jun, chief researcher of Tencent Financial Technology Think Tank, said that security is a major feature of blockchain technology, which is mainly reflected in two aspects: 1. It is a distributed storage architecture. The more nodes there are, the higher the security of data storage; secondly, its tamper-proof and decentralized ingenious design makes it easy for anyone toIt is difficult to modify the data without following the rules.
Take online shopping transactions as an example. The traditional model is that the buyer purchases the goods and then transfers the money to the intermediary platform of a third-party payment institution. After the seller ships the goods and the buyer confirms receipt, the buyer notifies the payment institution to transfer the money. to the seller's account. The transaction model supported by blockchain technology is different. Buyers and sellers can trade directly without going through any intermediary platform. After the buyer and seller trade, the system releases the transaction information through broadcast. All hosts that receive the information record the transaction after confirming that the information is correct, which is equivalent to all hosts making data backups for this transaction. Even if there is a problem with a certain machine in the future, it will not affect the data recording, because there are countless machines as backup.
When it comes to blockchain, many people associate it with Bitcoin, and many people even equate blockchain with Bitcoin. He Fei said that Bitcoin is a presentation method of blockchain, but blockchain is not the same as Bitcoin. Blockchain is the underlying technology and infrastructure of Bitcoin, and Bitcoin is a successful application of blockchain, but it does not mean that blockchain can only be applied to Bitcoin.
What is the use of blockchain?
It can solve the pain points and difficulties in many fields such as finance, public welfare, supervision, and anti-counterfeiting, but there are many applicable conditions
Financial services are the first application field of blockchain technology. The use of blockchain technology can solve pain points in many fields such as payment, asset management, and securities.
Take the payment field as an example. The cost of reconciliation, clearing and settlement between financial institutions, especially cross-border financial institutions, is high and involves many manual processes, which not only results in high costs for the user end and the backend business end of financial institutions. The fees also make it difficult to carry out micropayment business. The application of blockchain technology can help reduce the cost of reconciliation and dispute resolution between financial institutions, and significantly improve the processing efficiency of payment services. In addition, the cost and efficiency advantages that blockchain technology brings to the payment field enable financial institutions to better handle small-amount cross-border payments that were previously considered unrealistic due to high costs, helping to achieve inclusive finance.
For example, in order to solve the problem of high reconciliation costs among financial institutions, in August 2016, WeBank and Shanghai Huarui Bank launched the Weilidai inter-institution reconciliation platform, which is also the first domestically operated reconciliation platform. Banking industry alliance chain application scenarios. Zhang Kaixiang, chief architect of WeBank’s blockchain, believes that the high cost problem that the traditional “batch file reconciliation” model has not been able to solve for a long time is where blockchain technology comes in. Subsequently, Luoyang Bank and Changsha Bank also successively connected to the inter-institution reconciliation platform. Through blockchain technology, they optimized the inter-institution reconciliation process in the micro-loan business, achieving quasi-real-time reconciliation, improving operational efficiency, and reducing operating costs. Target. Up to now, the platform has been running stably for more than a year, maintaining zero failures, and the number of real transactions recorded has reached tens of millions.
In the field of public welfare, blockchain technology also has great potential. Ant Financial’s first application scenario involving blockchain is charity, helping a group of hearing-impaired children obtain a donation, and then using the blockchainChain technology promotes public welfare to be more open and transparent. Hu Danqing, senior product expert at Ant Financial Technology Lab, said: "The blockchain charity platform is like us building a post office on the Internet specifically for mailing funds. Every money donated by users, we will package it into a The package is delivered through the blockchain platform. Every time it passes through a node, we will stamp a postmark and finally deliver it to the recipient. This ensures that every money donated by users is transparent, traceable, and difficult to tamper with. ”
Blockchain technology can play a big role in combating counterfeit goods. Hu Danqing introduced that Ant Financial uses blockchain technology to trace the origin of authentic products. At present, there are some overseas shopping products from Australia and New Zealand, such as milk powder. You can use Alipay to scan the products to know whether they are genuine. "Unlike the previous self-entered product information by merchants, blockchain allows multiple 'bookkeepers' to complete accounting fairly, independently, and non-repudiation."
For financial supervision, blockchain technology can also Use your skills. The "Financial Blockchain Underlying Platform FISCOBCOS White Paper" released by the Financial Blockchain Cooperation Alliance (Shenzhen) in 2017 believes that blockchain provides financial regulatory agencies with consistent and easy-to-audit data. Analytics, enabling faster and more accurate oversight of financial operations than traditional audit processes. For example, in an anti-money laundering scenario, the balance and transaction records of each account are traceable, and no aspect of any transaction will be out of sight of supervision, which will greatly enhance anti-money laundering efforts.
Some people in the industry believe that blockchain 1.0 is mainly aimed at digital currency; blockchain 2.0 is aimed at smart contracts and can be applied in the financial market; blockchain 3.0 will be applicable to more scenarios and will even create a " Blockchain Era”.
He Fei believes that blockchain can indeed solve the pain points and difficulties in many fields, but blockchain is not a panacea and has many applicable conditions.
For example, the decentralized nature of blockchain technology is suitable for scenarios involving multi-party participation. If it is only unilateral or bilateral participation, it will be of little value. Since each node needs to be checked, blockchain technology is not suitable for high-frequency trading activities.
For another example, blockchain emphasizes openness and transparency, and is not suitable for scenarios with particularly high data privacy requirements.
Will blockchain become a new trend?
The technology is not yet mature yet. We must be wary of concept hype, and we must distinguish between technological innovation and fund-raising innovation. We cannot use blockchain for the sake of blockchain
The concept of blockchain is so popular that it will become another brand in the future. An "Internet +"?
In recent years, the development ecosystem of blockchain has gradually been improved and enriched. Industry insiders believe that with national policy support, widespread attention and financial support, blockchain technology can achieve gradual and stable progress. Although the upside prospects of blockchain technology are broad, we must remain calm about this.
“Although blockchain is currently very popular, we still believe that it is still in a very early stage.” Hu Danqing said, DistrictThere is currently a false enthusiasm in the blockchain concept. The enthusiasm is not about using technology to solve real problems, but about raising funds to make money and hyping valuations. In particular, most of the so-called ICOs (Initial Coin Offerings) that are so hot are innovations in fundraising tools. , has nothing to do with technological innovation.
Blockchain technology can indeed create great value, but some risks cannot be ignored.
“Blockchain technology is not yet mature, and its applicable scenarios are relatively limited. We should be wary of the concept of capital market speculation.” He Fei said that behind the blockchain craze, there will inevitably be some companies that want to speculate on gimmicks. They do not really carry out business, but just try to make a fortune in the capital market and leave. We must be careful to prevent the occurrence of "bad money driving out good money", which will cause institutions that really want to do business to withdraw from the market and affect the application of blockchain technology.
Hu Danqing suggested that with regard to the current blockchain craze, regulatory authorities should intervene more proactively, distinguish whether it is technological innovation or fund-raising innovation, and encourage government organizations, credible experts, and industry participants to jointly help the public identify and comprehensively Curb fund-raising innovation in the name of blockchain and make the actual controllers of ICOs responsible for fund-raising activities. “The basis for judging whether it is technological innovation or fund-raising innovation is actually very clear, that is, whether it starts with trust and whether it creates actual value by solving the trust problem.”
In the future, it is necessary to better promote and use blockchain technology. Continue to improve infrastructure and strengthen the formulation of relevant laws and policies.
Wang Jun believes that there is still room for optimization and improvement in core blockchain technologies such as consensus algorithms; on the other hand, the processing efficiency of blockchain is still difficult to meet the requirements of some high-frequency application environments in reality. At present, the mainstream blockchain technology platforms all originated from abroad. Domestic blockchain technology service providers must patiently start from the bottom development, achieve independent and controllable technology, and strive to lead the development of global blockchain technology. Enterprises with blockchain application scenarios must actively embrace new things and scientifically evaluate their on-chain needs. They cannot use blockchain for the sake of blockchain.

❸ Rapid changes in the information technology environment such as big data, blockchain, and cloud technology have led to changes in auditing that have had an impact on auditors

The impact is as follows:
Big data auditing replaces traditional auditing It is the general trend. Based on the introduction of technologies such as artificial intelligence and big data, this article proposes five major trends in big data auditing, namely: audit intelligence, audit platformization, multi-dimensional audit information, transformation from sampling audit to detailed audit, and audit visualization. At the same time, this article also points out the five major challenges faced by big data auditing, namely: high cost of obtaining big data, difficulty in changing concepts and habits, scarcity of talents, complexity of audit business and complexity of big data audit system design. The research conclusions of this article have certain reference significance for big data audit practice.

❹ Financial sharing, what impact will blockchain have on accounting theory and practice

With the emergence of cryptocurrencies such as Bitcoin, this time-tested financial framework is entirely possible Was changed. Harnessing the power of blockchain, through the rise of this new data-based currency, the entire concept of moneyThoughts were turned upside down. While our current understanding of money has evolved over the past few decades, thanks to credit cards and fiat currencies, cryptocurrencies are the logical next step in this evolution.
This is understandable to accountants, but what does it mean to entrepreneurs? Well, anyone interested in starting or maintaining a successful business will need a competent accounting team. As the financial environment changes, so will the experience and insight required of business accountants. Understanding this upcoming paradigm shift can better help entrepreneurs future-proof their organizations and may even help them save money on accounting-related business expenses.
Bitcoin Modern Accounting Overview
The current financial paradigm treats Bitcoin, Ethereum, and all other cryptocurrencies as assets. For example, in the United States, any form of cryptocurrency is considered property rather than currency. Although the IRS recognizes that Bitcoin can serve as a "medium of exchange," Bitcoin is not classified as currency because it also generally functions as a "unit of account and store of value."
Due to this classification, changes in the value and quantity of cryptocurrencies are taxed as capital gains or losses. By mining or purchasing large amounts of Bitcoin, there will be an increase in capital, which will subject Bitcoin to capital gains tax. The same goes for trading or selling cryptocurrencies, as these events are considered taxable capital gains and losses. Therefore, holdings in Bitcoin or other high-end stocks are accounted for in much the same way as other forms of equity, such as real estate or stocks.
Predictions for the Future of Bitcoin and Accounting
As blockchain and cryptocurrencies gain legitimacy in the financial world, the accounting nature of Bitcoin and other advanced currencies will also change. While many of the potential changes are too far off to accurately predict, one aspect of accounting is certain to undergo dramatic changes that will surely impact all entrepreneurs and business organizations: auditing.
Here’s how blockchain and cryptocurrencies are being used to violently disrupt the audit process, and what does it mean for businesses that employ auditors? Since Bitcoin is currently classified as property subject to capital gains tax, the method of auditing its value is known as instant forensic analysis. However, the instant verifiability of blockchain technology makes this audit method obsolete.

As you track these changes and developments, discuss them with your organization’s accountant or financial advisor. They can help you understand the further implications of these events; in some cases, they can even show you what actions you can take to respond to these events, thereby increasing your profits, reducing your costs, and opening up new opportunities for your business. new development path.
On the other hand, if your accountants and auditors react with blank stares to your research, consider updating your finance team.

❺ Classification of blockchain audit objectives

BlockchainUnder the technology, the traditional audit objectives of authenticity and integrity are no longer important, and need to turn to risk warning and decision support.
First of all, the irreversibility and timestamp of the blockchain can ensure that the data is not modified at will. In the blockchain system, the premise for each transaction to be valid is that the system reaches a consensus on the ownership of digital assets, and once reached, it cannot be modified. Reflected in the audit, after a transaction occurs and is recorded, if you try to modify it, subsequent accounting processing requires all blockchains to be modified, and it will be very difficult to falsify it.
Secondly, under the distributed accounting rules, transaction data is stored in each block, and each block is shared by traders and confirmers. If a block fails or is attacked, the chain will Other participants can still operate as usual and keep copies of the books recording complete data, which ensures the integrity of the accounting data.
In the audit work, as long as the transactions are verified for fraud, the authenticity and completeness audit objectives can be quickly achieved. For example, in traditional raw material audits, it is necessary to verify the invoices, inspections and warehousing of the procurement process. Now it is only necessary to verify the authenticity of the invoices and physical objects in the warehousing process, and other links can be omitted. For example, when department A picks materials, other departments will also record the quantity of materials picked by department A. If department A wants to modify its own quantity of materials, it needs to modify the records of all other departments at the same time, which is very difficult. This guarantees Authenticity and completeness of material collection records. Correspondence and verification of accounts receivable, accounts payable, and transactions can also be handled similarly.
In short, due to the non-modifiable and public nature of the blockchain, the correctness and legality of transaction rights and obligations, pricing, deadlines, posting and summary, classification, and disclosure can be effectively guaranteed. The focus of auditing should shift to in-process supervision, risk warning and decision-making support. For example, if certain monitoring and analysis indicators are set in the blockchain audit software, abnormal operating behavior of the audited unit can be discovered at any time to achieve ongoing supervision. Set thresholds for key indicators, such as automatic early warning when the bad debt rate of accounts receivable reaches 20%, reminding auditors of problems, changing regular audits to "all-weather" audits, and giving full play to the risk warning function. In addition, blockchain technology has an auxiliary decision-making function due to its large amount of data and data processing capabilities. During the audit process, blockchain data analysis capabilities can be used to trace the recovery of accounts receivable and bad debts, and propose relevant solutions. Targeted improvement suggestions.

❻ Why Bitcoin and Blockchain Are Favored by the 'Big Four' A cheaper, more effective and faster solution to replace existing infrastructure.
Deloitte
A clear example is Deloitte, which is investing heavily in Bitcoin and blockchain technology. Deloitte’s in-house team Rubix is ​​focusing on developing blockchain applications, and Deloitte Canada recently installed a Bitcoin ATM in its Toronto officemachine.
Illiana Oris Valiente, Co-Founder and Head of Strategy at Rubix Team explains:
“We believe it is very important to show people how to earn Bitcoin because it is an entry point into understanding the broader impact of blockchain.”
Deloitte also explains how blockchain can transform industries including healthcare, financial services and infrastructure and even points rewards programs. These include Deloitte’s successful proof-of-concept trial of blockchain for transaction reporting in partnership with Bank of Ireland.
Recently, Deloitte and London blockchain startup SETL reached the first blockchain investment plan. About a month ago, Deloitte and SETL announced a collaboration to develop a contactless card that uses blockchain technology for transaction settlement.
PricewaterhouseCoopers (PwC)
PricewaterhouseCoopers (PwC) is also involved in blockchain development, including their partnership with Bitcoin blockchain startup Blockstream relation. The services giant also has a partnership with New York-based blockchain startup Digital Assets. In March 2016, PricewaterhouseCoopers released a report, believing that blockchain is a "unparalleled" opportunity to achieve a technological leap in the financial services industry.
Ernst & Young (EY)

Meanwhile, the last of the 'Audit Big Four', Ernst & Young (EY) recently established a partnership with the famous Bitcoin mining company Bitfury Group entered into a partnership to provide blockchain services by leveraging the latter’s expertise.
In addition, EY Switzerland has announced that from 2017, they will accept Bitcoin as a payment method for services. This plan demonstrates Ernst & Young’s recognition of Bitcoin, the underlying technology of which is the most powerful public blockchain.
Blockchain technology is not only popular abroad, it is also the darling of the financial community at home. Domestic giants such as LeTV Finance, Ant Financial, Internet, Tencent, Wanda, and China Post are all paying attention to blockchain technology. Puyin Group launched Puyin, a tea-based digital currency based on blockchain technology.

❼ What is the difference between blockchain and financial audit?

The following differences exist between blockchain and financial audit:
1. The concepts of the two are different. Blockchain refers to a new application model of computer technology in the form of distributed data storage, point-to-point transmission, consensus mechanism, encryption algorithm, etc. It is essentially a decentralized database; financial auditing refers to the assets of state-owned enterprises. Carry out audit supervision on whether , liabilities, profits and losses are true and legal, make an objective and fair evaluation of the financial statements reflected by the audited enterprise, form an audit report, and issue audit opinions and decisions.
2. The two have different functions. Blockchain can use block chain data structures to verify and store data, etc., to verify the validity of information and generate a new block; the purpose of financial audit is to revealand reflect the true situation of the enterprise, and investigate and deal with various illegal and illegal issues in the enterprise's financial revenue and expenditure, which is conducive to the government's strengthening of macro-control and safeguarding the rights and interests of national owners.

❽ Industry prospects: How will data blockchain technology affect accounting and auditing

1. Blockchain in the field of payment: among financial institutions, especially cross-border financial institutions The cost of reconciliation, clearing and settlement between financial institutions is high and involves many manual processes; the application of blockchain technology can reduce the cost of reconciliation and dispute resolution between financial institutions, significantly improve the efficiency of the payment field, and make it easier for financial institutions to Processing small-amount cross-border payment services will help realize inclusive financial services.
2. In the field of clearing and settlement: different financial institutions have different infrastructure structures and business processes, involving many manual processes, which greatly increases business costs and is prone to errors. Applying blockchain technology, combined with the on-chain assets mentioned in the second point, can complete point-to-point real-time clearing and settlement, thereby reducing value transfer costs, shortening time, improving efficiency, and both parties to the transaction can obtain good privacy protection.
3. Asset management field: Equity, bonds, bills and other assets are managed by different intermediaries, which increases the transaction cost of assets and brings about the problem of certificate forgery. Apply blockchain technology to digitize such assets and turn them into digital assets on the chain. With the irreversible, non-tamperable, and public characteristics of the blockchain, it can improve the efficiency of asset transactions and reduce asset management costs.
Because the characteristics of the blockchain are irreversible and non-tamperable, it makes information confidential and secure, point-to-point transaction transmission, decentralization, and reliable traceability of information; thereby reducing intermediate costs and improving efficiency, it is not only used for accounting and auditing , and can also be applied to all walks of life. Now we can also see the collaborative operation model of blockchain from behind the operation of all walks of life. Therefore, blockchain will definitely change human life extensively and profoundly. Therefore, The entire life service will enter the blockchain era. In this Internet development process, blockchain + physical industries, blockchain e-commerce, and blockchain community operations can all apply blockchain technology.

❾ Why the 'Big Four' are so fond of Bitcoin and blockchain

The world's largest service companies are all pushing to provide blockchain solutions to their clients, providing A cheaper, more effective and faster solution to replace existing infrastructure. The big four in auditing are favoring Bitcoin and blockchain solutions.
Recently, audit giant KPMG and Microsoft have reached a new strategic partnership. This cooperation between the two companies will be dedicated to the digitalization of large and medium-sized IoT companies in India.
Deloitte is investing heavily in Bitcoin and blockchain technology. Deloitte’s in-house team Rubix is ​​focusing on developing blockchain applications, and Deloitte Canada recently installed a Bitcoin ATM in its Toronto office.
PricewaterhouseCoopers (PwC) is also involved in the development of blockchain.This includes their partnership with Bitcoin blockchain startup Blockstream. The services giant also has a partnership with New York-based blockchain startup Digital Assets. In March 2016, PricewaterhouseCoopers released a report, believing that blockchain is a "unparalleled" opportunity to achieve a technological leap in the financial services industry.
In addition, EY Switzerland has announced that from 2017, they will accept Bitcoin as a payment method for services. (Sina)
Blockchain is the basic protocol of Bitcoin, and blockchain is the hottest word in 2016. Giant companies such as Microsoft, Wanda, Tencent, and Ant Financial are already paying attention to blockchain. Domestic European crowdfunding is at the forefront of utilizing blockchain technology.

❿ What does blockchain mean?