Analysis and Research of Blockchain Technology in Audit System

Blockchain technology has attracted widespread attention from all walks of life due to its decentralization, openness and transparency, and data that cannot be tampered with. At the same time, it has a good development prospect in the accounting and auditing industries. This article is based on the consensus algorithm research experiment. In the network environment, computers will be attacked in many situations, which may cause unexpected behaviors of the computer and the network. The consensus algorithm can deal with these unpredictable behaviors. The experiment uses a questionnaire survey method, and the survey objects rank the importance of accounting informatization, the necessity and feasibility of applying blockchain technology and other related issues, and different scores form different results. The experimental data shows that it is necessary to analyze and build a credibility guarantee mechanism for audit information systems based on blockchain technology. Each aspect includes its own specific content and details, and an average score is obtained for each category of options. Let’s compare the importance levels of the four factors. The experimental results show that, overall, the average scores of the four factors are between 3.9-4.4 points, with little difference in importance levels. Audit information quality issues scored the highest at 4.37 points, followed by management control issues and security issues at 4.24 and 4.21 points respectively. Although blockchain technology in the audit system is still in the research and development stage, the application of blockchain in the audit industry is a major trend. Researchers are working hard to solve the problems of blockchain storage and confidentiality.