Over the past decade, the popularity of blockchain technologies has increased significantly, changing not only the economic environment, but also defining new approaches to business management. This article focuses on innovative areas in the field of accounting and audit due to the development of blockchain technologies, since this technology can have an impact on entire industries, including the financial sector. The transition to a financial system with a significant element of blockchain opens up many opportunities for the accounting profession, where the skills of the auditor will be directed more to higher-level considerations.
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