Everyone with the right to join Blockchain can view the same information in real-time. You can see who added data to each block and when this was done. These blocks cannot be deleted or changed. All Blockchain users own and are responsible for maintaining the blockchain, instead of having only one person controlling it. In a secure Blockchain, Blockchain users decide who can join these ledgers and access levels. Some information can be encrypted to protect commercial security. A company can have a Blockchain with its suppliers, customers, banks, and tax authorities. One thing that may be less known is that Blockchain technology has a great influence on the Accounting and Auditing industry and is a technology trend that experts in Finance - Accounting - Testing Math cannot be underestimated in the development-like context of the 4.0 Technology Revolution. Specifically: Firstly, Blockchain application can help keep accounting information confidential. Blockchain is designed to resist data change. Information in Blockchain cannot be changed and only added with the consent of all nodes in the system. Even if part of the Blockchain system collapses, other computers and nodes will continue to work to protect information. By creating a unique ledger on a computer network; Their companies, customers, banks and tax authorities take notes and share information. When any of them add information, the ledger will automatically verify and adjust the data. Each party involved does not need to maintain their ledger, so accountants will not have to perform all transaction processing and adjustment. Blockchains create a real- time traceability record, so if Blockchain technology is widely adopted, the role of auditors in verifying transactions performed in Blockchain will no longer be necessary. Secondly, Blockchain application helps minimize the possibility of economic mistakes. Blockchain Technology in Accounting - Auditing greatly reduces the possibility of errors when comparing complex and different information from different sources. Moreover, accounting records will not be edited and changed once saved to Blockchain, even if required by the owner of the accounting system. Because on the Blockchain platform, every day transactions are recorded and verified, so the integrity of financial records is guaranteed. Blockchain can reduce accounting errors and frauds. When a data block is added to the chain, the rest of the network must verify that data. When we make a transaction on the chain, all computers in the network will identify you and check if you have the right to trade or not. So if we need to pay $100 and we just transfer $50 by mistake, the other blocks will point out that mistake. Thirdly, cybersecurity is tightened thanks to Blockchain technology. A hacker will have to invade the entire computer network at the same time to make any damage. If only one computer is attacked, other computers in the network will be able to detect and respond to the attack. Some other uses of Blockchain technology in Accounting - Audit industry can be mentioned as: Audit evidence can be monitored; Automatic audit process; Verify transactions; Monitor property ownership; Smart contract registration and inventory system for any asset, from raw materials to intellectual property. Applying Blockchain technology can help financial institutions save money. Application solutions for accounting and auditing in particular may be developed, including: Firstly, updating Blockchain technology for accountants and auditors through training programs. To promote the application of this technology in the field of accounting, auditing, accountants, auditors who need to be knowledgeable about this application. This new audit service based on this technology aims to encourage customers to access new solutions, allowing service users to view, check and track transactions on Blockchain close to real time. In order to seize the opportunities presented by this development, accountants and auditors must update the trends of these changes to the industry and become familiar with new concepts such as big data), cryptography, ledger system (Blockchain), payment system, payment via mobile devices and new platforms connecting providers and users of financial services. Therefore, in order to create a competitive advantage for yourself in the field of accounting and auditing in the future labor market, in addition to professional knowledge, it is necessary to update information on technology as well as new applications into the industry’s working environment. Secondly, build companies that provide Blockchain technology applications in accounting and auditing. We are interested in applying Blockchain to what extent, bringing business value, where to start, and how to do it. The programming tools of Blockchain projects are limited, making it difficult to realize the idea of applying blockchain technology. Advanced Blockchain projects need to solve this problem, need complete programming tools to support application developers. To break down barriers in the application of Blockchain technology in accounting, professional organizations are needed to provide services, and access Blockchain technology safely, quickly and effectively. Third, apply Blockchain on accounting software. The combination of Blockchain technology on accounting software will help accounting to optimize the confidentiality, safety and transparency of accounting information. Most recently, the application of Blockchain technology has been implemented on electronic invoicing software. Pioneering in Blockchain development solutions and applications on electronic invoicing software. E-invoice solution applying Blockchain technology helps increase the security, safety and transparency of invoices for businesses. This Blockchain technology is understood as a ledger, recording the entire status and updating the invoice information for all participants to check and validate the information. In the coming time, accounting software companies should further exploit Blockchain applications not only on electronic invoice software but also on accounting software. In conclusion, in the context of the “Industrial Revolution 4.0” accountants and auditors consider how to work and can provide customers with higher-value work products. involves insights and strategic thinking. Blockchain could open many opportunities for Accounting - Auditing in the future.