区块链驱动下基于双链架构的混合审计模式探索

方兴未艾的区块链技术给审计行业带来了新的机遇和挑战,传统审计模式的重构势在必行。区块链技术的特征与审计关系、审计行为的要求存在内在耦合性:区块链去中心化、数据透明性的特征能够促进审计关系的规范化;区块链不可篡改性、交易可追溯性以及可编程性等特征能够提高审计行为的有效性,据此可以构建基于双链架构的混合审计模式,即审计方以审计客体区块链和审计主体区块链的双链架构为基础,通过链上智能审计程序和链下人工审计程序的协调配合,对被审计方经济业务事项进行透明化、自动化、实时化审计的一种审计组织方式。基于双链架构的混合审计模式能够在一定程度上提升审计效率和审计质量,并在一定程度上弥合审计期望差距,但仍需关注其面临的现实困难和潜在风险。

Exploring the Hybrid Audit Approach Based on Double-chain Architecture in a Blockchain Environment

The emerging blockchain technology has brought new opportunities and challenges to auditing.It is necessary to reconstruct the traditional auditing approach.The characteristics of blockchain technology are inherently coupled with the requirements of audit relationships and auditing behaviors.The decentralization and transparency of the blockchain can benefit the audit relationships.The tamper-proofing,traceability,and programmability of the blockchain can improve the effectiveness of audit behaviors.It is possible to build a hybrid audit approach based on double-chain architecture,which refers to the transparent,automated and real.time auditing activities based on the audit object blockchain and the audit subject blockchain,and combined with on-chain intelligent audit procedures and off-chain manual audit procedures.The hybrid audit approach based on double-chain architecture has the potential to boost audit efficiency and audit quality,and narrow the gap among audit expectations.However,the difficulties in implementation and potential risks should also be considered.