区块链可以改变财务报告和审核，提高完整性，提高效率并降低成本

马里兰州大学（UMD）的一项研究表明，区块链可以破坏传统的审计方法，从而使它们更加透明和高效。

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.

根据马里兰州大学（UMD）进行的一项研究，区块链技术有可能彻底改变财务报告和审计。该研究发表在管理科学上，研究了如何使用区块链来提高审计过程的效率，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.

这项研究名为“分布式分类帐和安全的多方计算，用于财务报告和审计”，由UMD史密斯商学院的副教授Sean Cao领导。 CAO和他的团队花了六年的时间调查了如何使用区块链来增强传统审计方法并使它们更加透明和高效。

“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.

“许多审核公司都想使用区块链，他们想应用技术。我想建立一个用于审计公司的区块链的用例，”曹在一份声明中说。

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.

审计取决于“公正的财务报告”，该报告指出，审计师和监管机构一直在寻求新的方法来改善报告完整性数十年。尽管行业数字化，但仍需要大量时间来验证交易，尤其是在交易伙伴由于隐私问题而犹豫共享数据的情况下。

“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.

“这是劳动密集型的，您无法验证所有收据。您必须进行随机样本。但是会出现错误，因为它确实是随机的。” 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%.

根据该报告，区块链可以通过有效和成本效力验证交易来改变这一过程。与其他集中解决方案不同，区块链的效率并不是以数据安全和隐私为代价，这在金融界至关重要。根据CAO的说法，整合区块链可能会节省高达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.

报告指出：“唯一无法替代的是交易需要酌处权时。”

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，通过其在BSV节点网络上运行的覆盖网络，BSV提供了改进的隐私。 BSV区块链建立的私人叠加层可以为特定的个人或实体提供有限和/或权限的访问权限，同时利用分散的网络来实现难以理解的安全性。

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.

在上一份报告中，审计巨头德勤（Deloitte）指出，随着区块链在审计过程中的集成，持续的在线审核即将到来。

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

它说：“德勤设想，在区块链路的尽头，全自动审核可能是现实。”