Облікова політика підприємства: аналіз ризиків використання технології блокчейн в бухгалтерському обліку та аудиті

The article defines the essence of blockchain and its structure. Areas of application of blockchain in accounting and auditing have been determined, which include - settlements with counterparties, operational accounting and reporting in the regime, settlements for taxes and payments, document circulation and storage of documents, turnover of assets within the enterprise, settlements for receivables and payables. As a result of the introduction of such a technology as blockchain, accountants and auditors need to develop and constantly improve their skills in using information technologies, to learn continuously, because their work will take on a different character, will move into the sphere of analytics, IT audit and control, forecasting, identification of new opportunities, etc. The risks of applying blockchain technology in accounting and auditing are analyzed, which are grouped according to the following directions: energy-intensive systems, lack of familiarity and standardization, cyber security and other technical problems, accounting practice, auditing practice, alternative technologies, technological barriers, threat of cyber attacks. In order to implement blockchain, it will be necessary to change the mindset of employees, the basic principles of organizational culture at the enterprise, business processes, business models, and this requires time and additional costs. And, finally, the openness and availability of information (financial transparency), provided by blockchain technology, can negatively affect the company's activities due to the distribution of confidential data. However, as with any new technology, there are doubts about blockchain's reliability, speed, security, and scalability. Therefore, before making a management decision on the introduction of this technology, it is necessary to carry out a comprehensive analysis and assessment of many influencing factors. Prospects for further exploration are the study of the potential integration of ERP systems with blockchain systems in accounting and auditing.