Professor Michael Mainelli and Matthew Leitch
Long Finance (November 2017), 37 pages.
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Z/Yen’s Long Finance project team reviewed the limited literature on the topic to produce four discussion papers that described the issues and explored some potential ways of addressing them.
On 4 October 2017, Long Finance held a symposium to explore the discussion papers in the ornate Main Reception Room at Chartered Accountants’ Hall in London. The 28 participants had wide ranging backgrounds and interests. They included representatives from regulators, professional associations, external audit firms, technology companies, and academia.
This report includes the background information chapters on Auditing Distributed Ledgers, Auditing Distributed Data, Auditing Distributed 'Smarts', and Auditing Consortium Blockchain Systems, along with a brief summary of the symposium discussions. The final chapter makes suggestions for the audit profession to address.