https://scholars.lib.ntu.edu.tw/handle/123456789/623304
標題: | Issues, risks, and challenges for auditing crypto asset transactions | 作者: | SHENG-FENG HSIEH Brennan, G. |
關鍵字: | Audit framework; Auditing; Blockchain; Crypto asset | 公開日期: | 2022 | 卷: | 46 | 來源出版物: | International Journal of Accounting Information Systems | 摘要: | Many entities are progressively engaged in crypto asset transactions. The distinct nature of crypto assets from typical financial instruments makes it more challenging for external auditors to provide reasonable assurance on financial statements encompassing material crypto asset activities and transactions. To provide more specific guidance in crypto asset-related audits, this paper aims to (1) identify various participants in the crypto asset ecosystem and illustrate their relationship with the audited entity, (2) identify and elaborate the new challenges and risks for financial statement audits related to the crypto asset ecosystem, and (3) summarize issues to be considered in crypto asset-related audits in an audit framework. The dynamically evolving crypto asset ecosystem not only brings challenges and risks but also new assurance opportunities to the auditing profession after identifying and addressing those critical issues. ? 2022 Elsevier Inc. |
URI: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85136662293&doi=10.1016%2fj.accinf.2022.100569&partnerID=40&md5=aa2ea00a2113650eb0d76a9a3a94b286 https://scholars.lib.ntu.edu.tw/handle/123456789/623304 |
ISSN: | 14670895 | DOI: | 10.1016/j.accinf.2022.100569 |
顯示於: | 會計學系 |
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