With the rise of Bitcoin, the blockchain technology as its core technology has received wide attention from all walks of life. Blockchain technology demonstrates its potential for audit applications by virtue of decentralization, transparency, and data tampering. This paper starts from the characteristics of blockchain technology and discusses the application value of blockchain in audit. Through the comparative study on the blockchain audit application of the international "big four" firms and Chinese firms, the impact of blockchain audit on the firm's business and the working methods of auditors is discussed. Based on this, relevant suggestions are put forward for the future development of blockchain audit.
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