Chen Tao of Nanjing Audit University: Blockchain and other methods to diversify audit methods and methods for listed company information disclosure

On December 19, Chen Tao of China Audit Information Center of Nanjing Audit University published an article "Promoting the Diversification of Audit Methods for Listed Companies". According to the article, a set of financial audit and non-financial audit specifications and measures for behavioral audits are established, and modern computer technologies such as artificial intelligence, big data, and blockchain are used to achieve synchronous supervision, which integrates early warning, supervision during the event, and punishment after the event. Establish an all-weather supervision system. Current technology upgrades are accelerating. Blockchain, big data technology, artificial intelligence, and quantum computers are rapidly breaking through problems such as data analysis and data encryption confirmation. This has led to diversified audit methods and methods for listed company information disclosure. For example, blockchain technology has characteristics such as irreversibility, time stamping, non-revision and broadcasting, which can effectively ensure the authenticity of data, immutability and rights and obligations of transactions, and the appropriateness of information disclosure such as price, transaction time and amount, and industry characteristics. And legitimacy. The use of blockchain technology for information disclosure can achieve synchronous, simultaneous, 24/7, real-time audits, timely discovery of potential risks and abnormal behaviors of listed companies, and early warning and auxiliary decision-making. Financial data and non-financial data technology processing methods have been updated. The use of artificial intelligence, big data, blockchain, and web crawler technology has greatly improved the speed and accuracy of data acquisition, avoiding problems such as missing data.