审核加密货币时的挑战

IF 0.8 Q4 BUSINESS, FINANCE Current Issues in Auditing Pub Date : 2019-11-07 DOI:10.2308/ciia-19-025

N. Vincent, Anne M. Wilkins

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引用次数: 25

摘要

加密货币交易的新颖性、模糊性和缺乏官方指导，带来了额外的审计风险，在客户接受、保留和规划审计程序时应予以考虑。我们开发了一个四象限模型，以帮助审计师做出客户接受和持续决策，并确定在审计规划和审计证据收集过程中应考虑的加密货币风险。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Challenges when Auditing Cryptocurrencies

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

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来源期刊

Current Issues in Auditing BUSINESS, FINANCE-

CiteScore

1.60

自引率

12.50%

发文量