Benefits of using Blockchain technology as an accounting auditing instrument

Purpose: Analyze the possible benefits of using Blockchain technology as a tool for accounting auditing. Methodology: In order to achieve the objective of this study, a theoretical essay was conducted through a selection of national and international literature on accounting auditing and the potential benefits of Blockchain technology, analyzing the relationship of these potential benefits with the procedures adopted by the accounting auditor. Results: Findings from the literature show that despite the complexities, Blockchain technology offers an opportunity to improve financial reporting and audit processes. Adoption of this technology may allow auditors to develop procedures to obtain audit evidence directly from Blockchains and to adapt procedures to reap its benefits, as well as address incremental risks and that while the audit process may become more continuous, auditors may They will still have to apply professional judgment in analyzing accounting estimates and other judgments made by management in preparing the financial statements. Contributions of the Study: It is believed that this work contributes to an active and continuous dialogue regarding the use of Blockchain in audit processes, as well as the knowledge of advantages that this technology offers to professionals, as well as arouse the interest of research on the use of Blockchain technology in accounting auditing

Benefícios do uso da tecnologia Blockchain como instrumento para a auditoria contábil

Objetivo: Analisar quais os possíveis benefícios do uso da tecnologia Blockchain como instrumento para a auditoria contábil. Metodologia: Para atingir o objetivo deste estudo, foi realizado um ensaio teórico por meio de uma seleção da literatura nacional e internacional sobre a auditoria contábil e os potenciais benefícios da tecnologia Blockchain. Além disso, foi analisada a relação desses potenciais benefícios com os procedimentos adotados pelo auditor contábil. Resultados: Os achados da literatura mostram que, apesar das complexidades, a tecnologia Blockchain oferece uma oportunidade para aperfeiçoar os relatórios financeiros e os processos de auditoria. A adoção dessa tecnologia pode permitir que os auditores desenvolvam procedimentos para obter evidências de auditoria diretamente de Blockchains e adaptarem os procedimentos para usufruir dos benefícios dela, bem como abordar riscos incrementais e que, embora o processo de auditoria possa tornar-se mais contínuo, os auditores ainda terão que aplicar julgamento profissional ao analisar estimativas contábeis e outros julgamentos feitos pela administração na preparação das demonstrações financeiras. Contribuições do Estudo: Acredita-se que este trabalho traz uma contribuição para um diálogo ativo e contínuo quanto ao uso do Blockchain nos processos de auditoria, bem como o conhecimento de vantagens que essa tecnologia oferece aos profissionais e despertará o interesse de pesquisa sobre o uso da tecnologia Blockchain na auditoria contábil

Journal of the Brazilian Chemical Society

p. 525-530The present paper describes a procedure for separation, preconcentration and sequential determination of trace amounts of copper and zinc in natural water samples, by Inductively Coupled Plasma Atomic Emission Spectrometry (ICP-AES). The proposed method is based on the complexation of copper(II) and zinc(II) ions by 1-(2-thiazolylazo)-2-naphthol (TAN) and sorption on to Amberlite XAD-2 resin. Parameters such as: TAN amount, pH effect on the complexation and sorption of TAN complexes, agitation time for complete sorption, concentration of metal ion, mass of Amberlite XAD-2, desorption of metal ions from XAD-2 resin and sample volume were studied. The results demonstrated that the copper(II) and zinc(II) ions, in the range of 0.10 to 100.00 mg, contained in a solution sample volume of 400 mL, in the pH range of 5.7 to 8.3, on the form of TAN complexes had been quantitatively retained on to XAD-2 resin. The shaking time required for sorption is 1 h using a resin mass of 1.4 g. The solution for determination of copper and zinc by ICP-AES is obtained, after desorption of the ions from the XAD-2 resin, using 5 mL of 2 mol L-1 hydrochloric acid and shaking the system for 5 min. The procedure was applied to the determination of copper and zinc in several natural water samples. The standard addition technique was applied and the obtained recoveries revealed that the proposed procedure has a good accuracy. A high enrichment factor (80) and simplicity are the main advantages in this analytical protocol.São Paul

Preconcentration and Determination of Copper and Zinc in Natural Water Samples by ICP-AES After Complexation and Sorption on Amberlite XAD-2

The present paper describes a procedure for separation, preconcentration and sequential determination of trace amounts of copper and zinc in natural water samples, by Inductively Coupled Plasma Atomic Emission Spectrometry (ICP-AES). The proposed method is based on the complexation of copper(II) and zinc(II) ions by 1-(2-thiazolylazo)-2-naphthol (TAN) and sorption on to Amberlite XAD-2 resin. Parameters such as: TAN amount, pH effect on the complexation and sorption of TAN complexes, agitation time for complete sorption, concentration of metal ion, mass of Amberlite XAD-2, desorption of metal ions from XAD-2 resin and sample volume were studied. The results demonstrated that the copper(II) and zinc(II) ions, in the range of 0.10 to 100.00 mug, contained in a solution sample volume of 400 mL, in the pH range of 5.7 to 8.3, on the form of TAN complexes had been quantitatively retained on to XAD-2 resin. The shaking time required for sorption is 1 h using a resin mass of 1.4 g. The solution for determination of copper and zinc by ICP-AES is obtained, after desorption of the ions from the XAD-2 resin, using 5 mL of 2 mol L-1 hydrochloric acid and shaking the system for 5 min. The procedure was applied to the determination of copper and zinc in several natural water samples. The standard addition technique was applied and the obtained recoveries revealed that the proposed procedure has a good accuracy. A high enrichment factor (80) and simplicity are the main advantages in this analytical protocol

Preconcentration and Determination of Copper and Zinc in Natural Water Samples by ICP-AES After Complexation and Sorption on Amberlite XAD-2

The present paper describes a procedure for separation, preconcentration and sequential determination of trace amounts of copper and zinc in natural water samples, by Inductively Coupled Plasma Atomic Emission Spectrometry (ICP-AES). The proposed method is based on the complexation of copper(II) and zinc(II) ions by 1-(2-thiazolylazo)-2-naphthol (TAN) and sorption on to Amberlite XAD-2 resin. Parameters such as: TAN amount, pH effect on the complexation and sorption of TAN complexes, agitation time for complete sorption, concentration of metal ion, mass of Amberlite XAD-2, desorption of metal ions from XAD-2 resin and sample volume were studied. The results demonstrated that the copper(II) and zinc(II) ions, in the range of 0.10 to 100.00 mug, contained in a solution sample volume of 400 mL, in the pH range of 5.7 to 8.3, on the form of TAN complexes had been quantitatively retained on to XAD-2 resin. The shaking time required for sorption is 1 h using a resin mass of 1.4 g. The solution for determination of copper and zinc by ICP-AES is obtained, after desorption of the ions from the XAD-2 resin, using 5 mL of 2 mol L-1 hydrochloric acid and shaking the system for 5 min. The procedure was applied to the determination of copper and zinc in several natural water samples. The standard addition technique was applied and the obtained recoveries revealed that the proposed procedure has a good accuracy. A high enrichment factor (80) and simplicity are the main advantages in this analytical protocol