Xiang Li1, Yujia Bai2
1School of Management, Northwest University of Political Science and Law, Xi’an 710122, China
2School of Economics, Northwest University of Political Science and Law, Xi’an 710122, China
In recent years, the continuous development of blockchain has not only spawned many emerging industries, but also changed the development mode of many original industries, but also had a certain impact on the audit work. This paper attempts to collide the unique characteristics of blockchain with the traditional online audit work. Based on the existing online audit mode of Zhiyuan technology company, this paper puts forward the idea of building a new blockchain online audit platform, which is based on four modules: blockchain technical support module, auditee basic data module, blockchain audit application service module and audit access module, Complete the four steps of audit information operation process: data collection, data preprocessing, collection of audit data and formation of audit report. Finally, it puts forward optimization suggestions for the existing blockchain online audit mode, such as improving the audit early warning mechanism, establishing a comprehensive and high-quality blockchain online audit talent training system, and improving relevant systems and laws, in order to provide reference for subsequent development and application.
blockchain technology, networking audit, audit process
Xiang Li, Yujia Bai. Enterprise Blockchain Network Audit Mode and Application. Academic Journal of Business & Management (2022) Vol. 4, Issue 2: 10-16. https://doi.org/10.25236/AJBM.2022.040202.
 L. Wang and Y.F. Zhang (2020). Research on the construction of continuous audit model based on blockchain technology. Friends of accounting, no.19, p.154-160.
 J.Y. Xu and M.J. Lu (2017).Discussion on online audit framework based on blockchain. Friends of accounting, no.21, p. 132-135.
 L.C. Zhang and L.L.Yu (2018). Research on the application of blockchain technology in the accounting industry from the perspective of big data. Friends of accounting, no., p.157-160.
 Y.J. Tang, Y. Huang and Y.M. Jiang(2020). Application of blockchain audit from Zhangzi Island incident. Monthly journal of Finance and accounting, no.11, p.101-105.
 Y.L. Liu (2020). Analysis of audit workflow Reengineering Based on blockchain platform -- Taking langyuan Co., Ltd. as an example. Accounting communication, no.17, p.141-144.
 Y.Y. Zhu, J.M. Tu and Q. Pang (2019). Audit Paradigm Transformation Based on blockchain audit platform [J] Chinese certified public accountant, no.7, p.67-73+3.
 Y.Y. Wan and Q.L. Zhang (2021). Research on the application of blockchain audit technology in the context of free trade port. Chinese certified public accountant, no.3, p. 82-84.
 J.Q. Song (2020).Research on the application of blockchain technology in enterprise network audit -- Taking Zhiyuan technology company as an example. Friends of accounting, no.7, p. 156-160.
 Y.L. Zhang and X.J. Wang (2019). Analysis of online audit framework under blockchain technology environment. Accounting newsletter, no.4, p. 82-86.
 G.H. Huang (2016). Research on the way to improve online audit of blockchain. Chinese certified public accountant, no.12, p. 85-89.
 L. Wang and J.H. Xiang (2020). Construction of real-time audit framework based on blockchain technology. Accounting communication, no.9, p.139-142+147.
 S.G. Wang, W.L. Liu and Z.S. Zhang(2021). Research on the innovation of accounting standardization and online audit from the perspective of blockchain. Accounting newsletter, no.23, p.21-24+137.