Blockchain and Audit Regulation: Challenges of Standardization, Compliance, and Ethical Accountability

Abstract: This review examines the evolving intersection of blockchain technology and audit regulation, focusing on the interrelated dimensions of standardization, compliance, and ethical accountability. Drawing on academic research, regulatory reports, and professional publications a comprehensive analysis is provided of how blockchain's promise of transparency and immutability reshapes the audit landscape while simultaneously raising complex regulatory and ethical dilemmas. The absence of harmonized technical and regulatory standards is highlighted, which impedes interoperability and under-mines the comparability of blockchain-based audits across jurisdictions.