Özet:

Blockchain technology, which has recently begun to be discussed, is expected to have a significant impact on the public or private sector due to the features that it has, as well as the need for a medium to carry out transactions, the need for the approval of all participants in the network to add transactions in blocks to the chain. In the conducted examinations, the use of this technology in the field of accounting and audit, as well as the prevention of contractual fraudulent financial reporting, real-time accounting processes, continuous audit, will be provided with many benefits. The Industry 4. The main objective of this study is how this technology will have an impact on the accounting and audit profession, which is considered to be a very fast development rate. Therefore, this study first introduced blockchain technology, and in detail discussed the effects that this technology will show in the field of accounting and audit in order to the main objective of the study. With the development of Blockchain technology, it can also be said that it is clear that the presence of high-level technical knowledge members will be required for professional members to be able to perform their business more easily.

Anahtar Kelimeler:

Özet:

In recent years, blockchain technology, which has been widely discussed with Bitcoin; is expected to significantly affect both public and private sectors due to features such as it does not need an intermediary to carry out the transactions, the approval of all the participants in the network is required to add the transactions in the blocks to the chain and, the recorded transactions can not be changed. By the use of this technology in accounting and auditing, it is seen that many benefits will be provided such as preventing fraudulent financial reporting, real-time accounting transactions, and continuous auditing. The main purpose of this study is how this technology, which is thought to have a high-speed development rate with Industry 4.0, will have an impact on the accounting and auditing profession. Therefore, blockchain technology was first introduced in this study, and the effects of this technology in the field of accounting and auditing were discussed in detail in order to realize the main purpose of the study. With the development of blockchain technology, it can be said that it is obvious that there will be a need for the presence of professionals with a high level of technical knowledge, although professional members will be able to perform their jobs more easily.