Work

Challenges when Auditing Cryptocurrencies

Year: 2019

Type: article

Abstract: SUMMARY 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.

Source: Current Issues in Auditing

DOI: 10.2308/ciia-52675

Authors: Nishani Edirisinghe Vincent, Anne M. Wilkins

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W2986921404

FWCI: 14.39

Cites: 2

Cited by: 64

Related to: 10