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The rise of “blockchain +” has a great impact on all fields and even the whole social and economic situation, and is no exception to the audit work. Blockchain has the characteristics of non-tampering, timestamp, grid consensus and so on, which is in line with the requirements of the audit work to pursue efficiency and effect. Under such a development background, the “blockchain+audit” industry arises from this. The integration of blockchain into audit engagements, in turn, changes the proportion of audit transaction costs. Based on this background, the Analytic Hierarchy Process (AHP) is used to analyze the transaction cost of audit. In view of the problems found in the current transaction cost analysis of “blockchain+audit”, combined with the research on the future development trend based on the theory of technological innovation and industry life cycle, this paper puts forward some suggestions to effectively control the audit cost and improve the audit efficiency. The aim is to provide a practical reference basis for the better application of blockchain technology in auditing.

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The transaction cost analysis and future development of the “blockchain + audit” industry—— based on the analytic hierarchy model and the perspective of industry life cycle