With the advent of the information revolution, emerging technologies emerge one after another and are increasingly being applied in various fields. More and more researchers are beginning to combine them with auditing, thus creating a new auditing concept. Starting from this issue, this article explores the feasibility of applying existing continuous audit models and blockchain technology to continuous audit models, and constructs a “blockchain + continuous audit” model from a technical perspective to promote the further development of continuous audit. This article introduces a blockchain audit framework based on smart contracts to address the challenges encountered in modern auditing processes. According to experimental data, the proportion of records with high accuracy in permission management operations reaches 80%, and the average audit response time is 2 s; the accuracy of collaborative filtering prediction is between 85 and 95%, and the processing time is within the range of 3–4 s; when the number of users reaches 20,000, the platform has a response time of 4 s for identity authentication, 7 s for business processing, and a concurrent processing capacity of 60 requests per second. The results show that the framework has significant effects in improving audit efficiency and data security, proving its feasibility and effectiveness in practical applications.