This study aims to determine the comparison of hybrid model integration in modern practice to improve the effectiveness and efficiency of audits in developed and developing countries, particularly in relation to the concepts and components of the hybrid audit model, the effectiveness and efficiency of the hybrid audit...
N. Khoirunnisa, Hendy Rizky Junyes, Agus Widarsono· Journal of Contemporary Acco...· 0 citations
The review finds that blockchain and smart contracts primarily support continuous auditing, autonomous verification of digital assets, automated internal control monitoring, and privacy preserving financial reporting, while unresolved technical vulnerabilities, the oracle problem, scalability limits, absent audit stand...