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The Future of Audit: Literature Review of Possibilities of Automation and Blockchain Technology

In: Digitalization in Finance and Accounting

Author

Listed:
  • Michal Šindelář

    (University of Economics, Prague)

  • Lukáš Dlask

    (University of Economics, Prague)

Abstract

The aim of this paper is to analyze the possibilities of automation and Blockchain technology in audit. Blockchain has potential to develop new audit techniques and change the view on audit procedures. Otherwise, this new technology brings new risks that has to be solved with new audit procedures. The possibilities are presented on audit of revenues. One of the benefits of Blockchain and Smart contracts can be seen in automation of tests of controls. The greatest risk that evolves with Blockchain is to ensure the integrity of Blockchain.

Suggested Citation

  • Michal Šindelář & Lukáš Dlask, 2021. "The Future of Audit: Literature Review of Possibilities of Automation and Blockchain Technology," Springer Proceedings in Business and Economics, in: David Procházka (ed.), Digitalization in Finance and Accounting, pages 25-35, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-55277-0_3
    DOI: 10.1007/978-3-030-55277-0_3
    as

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