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

[31] Systemizing the Challenges of Auditing Blockchain-Based Assets
Pimentel, Erica
Boulianne, Emilio
Eskandari, Shayan
Clark, Jeremy
JOURNAL OF INFORMATION SYSTEMS, 2021, 35 (02) : 61 - 75
[32] The internationalization of China's auditing standards Developments and challenges
Zhu, Jinyu
Gao, Simon S.
FINANCIAL SECTOR REFORM AND THE INTERNATIONAL INTEGRATION OF CHINA, 2009, : 11 - 27
[33] Cloud Security Auditing: Major Approaches and Existing Challenges
Suryadipta, Majumdar
Madi, Taous
Jarraya, Yosr
Pourzandi, Makan
Wang, Lingyu
Debbabi, Mourad
FOUNDATIONS AND PRACTICE OF SECURITY, FPS 2018, 2019, 11358 : 61 - 77
[34] Auditing Interactive Complexity: Challenges for the Internal Audit Profession
Nuijten, Arno
van Twist, Mark
van der Steen, Martijn
INTERNATIONAL JOURNAL OF AUDITING, 2015, 19 (03) : 195 - 205
[35] Current Practices and Challenges in Auditing Fair Value Measurements and Complex Estimates: Implications for Auditing Standards and the Academy
Glover, Steven M.
Taylor, Mark H.
Wu, Yi-Jing
AUDITING-A JOURNAL OF PRACTICE & THEORY, 2017, 36 (01): : 63 - 84
[36] Challenges of Cryptocurrencies Forensics - A Case Study of Investigating, Evidencing and Prosecuting Organised Cybercriminals
Naqvi, S.
13TH INTERNATIONAL CONFERENCE ON AVAILABILITY, RELIABILITY AND SECURITY (ARES 2018), 2019,
[37] When you need them, they are not there: hedge capacities of cryptocurrencies disappear in downtrend markets
Bossman, Ahmed
Gubareva, Mariya
Agyei, Samuel Kwaku
Vo, Xuan Vinh
FINANCIAL INNOVATION, 2024, 10 (01)
[38] MAXIMIZING RESTITUTION FOR ERRONEOUS MEDICAL PAYMENTS WHEN AUDITING SAMPLES
HEINER, KW
WHITBY, O
INTERFACES, 1980, 10 (04) : 46 - 54
[39] Security of Cryptocurrencies in blockchain technology: State-of-art, challenges and future prospects
Ghosh, Arunima
Gupta, Shashank
Dua, Amit
Kumar, Neeraj
JOURNAL OF NETWORK AND COMPUTER APPLICATIONS, 2020, 163
[40] Digital Systems and New Challenges of Financial Management - FinTech, XBRL, Blockchain and Cryptocurrencies
Mosteanu, Narcisa Roxana
Faccia, Alessio
QUALITY-ACCESS TO SUCCESS, 2020, 21 (174): : 159 - 166

← 1 2 3 4 5 →