Last Updated on April 18, 2024 by Paganoto
Audits Involving Cryptoassets – PCAOB
Audits Involving Cryptoassets – PCAOB
In an integrated audit, the scope of the required understanding of controls may be broader, reflecting the requirement for the auditor to identify and test …
How Will Blockchain Technology Impact Auditing and …
How Will Blockchain Technology Impact Auditing and …
In Table 1, we provide a list of opportunities and challenges audit firms need to face in permissionless and permissioned blockchains, with …
Accounting for and auditing of digital assets – AICPA
Accounting for and auditing of digital assets – AICPA
If there is no inherent limit imposed on the useful life of the crypto asset to the entity, then the crypto asset would be classified as an indefinite-lived …
How Blockchain Innovation could affect the Audit Profession
How Blockchain Innovation could affect the Audit Profession
by N Elommal · 2022 · Cited by 5 — Yermack (2017) demonstrates that blockchain could provide assurance on the accuracy and reliability of transactions and enable real-time information disclosure.
Auditing crypto-assets: The challenges dealing with third-party …
Auditing crypto-assets: The challenges dealing with third-party …
Auditors face unique challenges when evaluating financial statements with crypto-asset balances and transactions, particularly if relationships …
Blockchain Auditing – Accelerating the Need for Automated …
Blockchain Auditing – Accelerating the Need for Automated …
Blockchain may not remove auditors from assessing transactions, but it can transform the way auditors perform system and financial statement audits.
Blockchain and its potential impact on the audit profession
Blockchain and its potential impact on the audit profession
Therefore, recording a transaction in a blockchain may or may not provide sufficient appropriate audit evidence related to the nature of the transaction.
Blockchain and the Future of the Audit
Blockchain and the Future of the Audit
by C Ortman · 2018 · Cited by 14 — impact audit quality, or perhaps do away with the audit completely. … the scope, technology has drastically altered the way audits are performed.
How do the current auditing standards fit the emergent use of …
How do the current auditing standards fit the emergent use of …
by MP Gauthier · 2021 · Cited by 12 — Purpose – Blockchain is expected to impact reporting and auditing processes. … cryptocurrencies and then to pilot projects for financial applications and …
Regulating cryptocurrencies: assessing market reactions
Regulating cryptocurrencies: assessing market reactions
by R Auer · 2018 · Cited by 99 — The BIS study suggests that cryptocurrency markets rely on regulated financial institutions to operate, bringing cryptocurrencies within reach …
Pagaonoto is an SEO editor and cryptocurrency researcher for various publications.