Challenges when Auditing Cryptocurrencies

被引：17

作者：

Vincent, Nishani Edirisinghe ^{[1
]}

Wilkins, Anne M. ^{[1
]}

机构：

[1] Univ Tennessee Chattanooga, Chattanooga, TN 37403 USA

来源：

CURRENT ISSUES IN AUDITING | 2020年 / 14卷 / 01期

关键词：

cryptocurrency; audit; client acceptance and retention; cryptocurrency risks;

D O I：

10.2308/ciia-52675

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

The novelty, ambiguity, and the lack of official guidance surrounding crypto-currency transactions impose additional audit risks that should be considered during client acceptance and retention and planning audit procedures. We develop a four-quadrantmodel to assist auditors in client acceptance and continuance decisions and identify cryptocurrency risks that should be considered during audit planning and audit evidence gathering.

引用

页码：A46 / A58

页数：13

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