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

共 50 条

[21] Cloud Security Auditing: Challenges and Emerging Approaches
Ryoo, Jungwoo
Rizvi, Syed
Aiken, William
Kissell, John
IEEE SECURITY & PRIVACY, 2014, 12 (06) : 68 - 74
[22] Unique ethics challenges in defense industry auditing
Britt, HW
ETHICS OF ACCOUNTING AND FINANCE: TRUST, RESPONSIBILITY, AND CONTROL, 1996, : 122 - 131
[23] When the "Crypto" in Cryptocurrencies Breaks: Bitcoin Security under Broken Primitives
Giechaskiel, Ilias
Cremers, Cas
Rasmussen, Kasper B.
IEEE SECURITY & PRIVACY, 2018, 16 (04) : 46 - 56
[24] Optimal fines and auditing when wealth is costly to observe
Polinsky, A. Mitchell
INTERNATIONAL REVIEW OF LAW AND ECONOMICS, 2006, 26 (03) : 323 - 335
[25] Setting tolerable misstatements when auditing aggregated accounts
Barron, O
Groomer, SM
Swink, M
DECISION SCIENCES, 1998, 29 (04) : 1005 - 1033
[26] When no one is watching: Reflections on trust and transparency in auditing
Ghandar, Amir
INTERNATIONAL JOURNAL OF AUDITING, 2022, 26 (01) : 37 - 40
[27] Five Accessibility Challenges in Access Auditing Mosque Designs
Abd Samad, Nur Amirah
Rahim, Asiah Abdul
Said, Ismail
ENVIRONMENT-BEHAVIOUR PROCEEDINGS JOURNAL, 2019, 4 (12): : 183 - 189
[28] Issues, risks, and challenges for auditing crypto asset transactions
Hsieh, Sheng-Feng
Brennan, Gerard
INTERNATIONAL JOURNAL OF ACCOUNTING INFORMATION SYSTEMS, 2022, 46
[29] Adoption of Blockchain Technology in Accounting and Auditing: Benefits and Challenges
Vardia, Shilpa
Singh, Himalaya
PACIFIC BUSINESS REVIEW INTERNATIONAL, 2022, 14 (08): : 95 - 103
[30] Emerging digital technologies and auditing firms: Opportunities and challenges
Vitali, Sonia
Giuliani, Marco
INTERNATIONAL JOURNAL OF ACCOUNTING INFORMATION SYSTEMS, 2024, 53

← 1 2 3 4 5 →