區塊鏈可以改變財務報告和審核，提高完整性，提高效率並降低成本

馬里蘭州大學（UMD）的一項研究表明，區塊鏈可以破壞傳統的審計方法，從而使它們更加透明和高效。

Blockchain technology has the potential to revolutionize financial reporting and auditing, according to a study conducted by the University of Maryland (UMD). The research, which was published in Management Science, examined how blockchain can be used to improve the efficiency, integrity, and cost-effectiveness of the auditing process.

根據馬里蘭州大學（UMD）進行的一項研究，區塊鏈技術有可能徹底改變財務報告和審計。該研究發表在管理科學上，研究瞭如何使用區塊鏈來提高審計過程的效率，完整性和成本效益。

The study, titled “Distributed Ledgers and Secure Multiparty Computation for Financial Reporting and Auditing,” was led by Sean Cao, an associate professor at the Smith School of Business at UMD. Cao and his team spent six years investigating how blockchain can be used to enhance traditional auditing methods and make them more transparent and efficient.

這項研究名為“分佈式分類帳和安全的多方計算，用於財務報告和審計”，由UMD史密斯商學院的副教授Sean Cao領導。 CAO和他的團隊花了六年的時間調查瞭如何使用區塊鏈來增強傳統審計方法並使它們更加透明和高效。

“A lot of auditing firms want to use blockchain and they want to apply technology. I wanted to build a use case for blockchain that works for auditing firms,” Cao said in a statement.

“許多審核公司都想使用區塊鏈，他們想應用技術。我想建立一個用於審計公司的區塊鏈的用例，”曹在一份聲明中說。

Auditing relies on “unbiased financial report,” and the report notes that auditors and regulators have been seeking new ways to improve reporting integrity for decades. Despite the digitalization of the industry, it still takes massive amounts of time to verify transactions, especially where transaction partners are hesitant to share data due to privacy concerns.

審計取決於“公正的財務報告”，該報告指出，審計師和監管機構一直在尋求新的方法來改善報告完整性數十年。儘管行業數字化，但仍需要大量時間來驗證交易，尤其是在交易夥伴由於隱私問題而猶豫共享數據的情況下。

“It is labor intensive and you cannot verify all the receipts. You’d have to do a random sample. But there would be errors because it is really random,” Cao noted.

“這是勞動密集型的，您無法驗證所有收據。您必須進行隨機樣本。但是會出現錯誤，因為它確實是隨機的。” Cao指出。

According to the report, blockchain can transform this process by efficiently and cost-effectively verifying transactions. Unlike other centralized solutions, blockchain's efficiency does not come at the expense of data security and privacy, which are critical in the financial world. According to Cao, integrating blockchain could result in cost savings of up to 70%.

根據該報告，區塊鏈可以通過有效和成本效力驗證交易來改變這一過程。與其他集中解決方案不同，區塊鏈的效率並不是以數據安全和隱私為代價，這在金融界至關重要。根據CAO的說法，整合區塊鏈可能會節省高達70％的成本。

“The only thing it cannot replace is when a transaction requires discretion,” the report states regarding the limitations of integrating blockchain.

報告指出：“唯一無法替代的是交易需要酌處權時。”

However, through its overlay networks, which run on the BSV Node Network, BSV provides improved privacy. Private overlays built on the BSV blockchain can offer limited and/or permissioned access for specific individuals or entities while utilizing the decentralized network for impenetrable security.

但是，通過其在BSV節點網絡上運行的覆蓋網絡，BSV提供了改進的隱私。 BSV區塊鏈建立的私人疊加層可以為特定的個人或實體提供有限和/或權限的訪問權限，同時利用分散的網絡來實現難以理解的安全性。

In a previous report, auditing giant Deloitte stated that continuous online audits are on the horizon with the integration of blockchain in the auditing process.

在上一份報告中，審計巨頭德勤（Deloitte）指出，隨著區塊鏈在審計過程中的集成，持續的在線審核即將到來。

“Deloitte envisages that, at the end of the blockchain road, fully automated audits may be a reality,” it stated.

它說：“德勤設想，在區塊鏈路的盡頭，全自動審核可能是現實。”