Reengineering the audit with blockchain and smart contracts

Andrea M. Rozario, Chanta Thomas

Year of publication:	2019
Authors:	Rozario, Andrea M. ; Thomas, Chanta
Published in:	Journal of emerging technologies in Accounting. - Sarasota, Fla : American Accounting Association, ISSN 1554-1908, ZDB-ID 2416623-6. - Vol. 16.2019, 1, p. 21-35
Subject:	blockchain \| smart contracts \| audit evidence \| smart audit procedures \| PCAOB inspection process \| Blockchain \| Wirtschaftsprüfung \| Financial audit \| Jahresabschlussprüfung \| Financial statement audit

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