加密货币审计和挑战

Crypto assets–There are many unknowns about where the future of this emerging and complex subject is heading, but one thing is certain: crypto transactions impact an entity’s finances. 这些影响必须体现在财务报表上. 这些报表必须经过审计，以确保其准确性和可靠性. 

It won’t be long before organizations and clients of all types have cryptocurrency in their financial mix. 例如, a manufacturer might use blockchain in the near future to satisfy their customers' desires for transparency. 银行可能会开始为客户存储数字资产. E-commerce entrepreneurs might take crypto payments as more of their customers request it. Additionally, any person or business might use it to diversify their investment portfolios. 

复杂的层 

审计加密货币带来了独特的挑战. Currently, a lack of a comprehensive regulatory framework is a significant hurdle. 

Auditors must compare their knowledge and expertise to the challenges to determine if they can handle auditing clients using cryptocurrency. Consider the following complexities of crypto and blockchain technology: 

• 估值困难 

• 缺乏物证 

• 安全和托管风险 

• 有限的审计线索 

• 普遍的范围 

These challenges require specialized understanding and expertise from auditors. Those wishing to remain in the game must commit to deepening their knowledge of blockchain technology and staying updated on regulatory advances. Auditors must develop procedures for effectively auditing cryptocurrency assets, 甚至与专家一起寻求帮助和监督. 

质量控制 

Auditors must put policies and procedures in place for deciding whether to accept or continue with clients who use crypto. 如果他们继续, they must determine best practices for performing the necessary tasks for tracing and assuring reports. 

审核和评审可能需要专门的知识和技能. Additionally, concealed identities carry inherent risks a firm may not be ready to take on yet. Auditors must carefully carry out the critical task of recognizing illegal acts and the related parties. 

类似的过程 

Although crypto assets have unique intricacies, an audit resembles a cash or foreign exchange audit. 审计师将: 

• 验证交易是否与加密资产一致. 

• 评估适当的风险缓解措施, such as the entity’s ability to handle the tax obligations of trading digital assets. 

• True, the devil is in the details, like crypto’s use of concealed identities. 出于这个原因, auditors must recognize the expertise level they can provide for the clients they serve. 

积极的规划 

因为参与加密资产可能会继续增长, auditors must plan ahead if they want to continue meeting the needs of their firms or various clients. 他们必须: 

• 确定专业技能, knowledge and software necessary to do the job effectively and efficiently. They will face challenges in cryptography, distributed ledger technology and valuation. 除了, 他们会遇到模棱两可或越来越多的法规和法律, especially dealing with know-your-customer (KYC) and anti-money laundering (AML). 

• Stay updated on the various business models and tech involved in crypto asset transactions to identify and assess transactions and issuers. 

• Uncover the issuer and their environment for potential, magnitude and sources of misstatements. Potential misstatement issues will depend on asset location–whether the crypto is in the owner’s digital wallet or with a third party. Magnitude depends on the variety of types, customers and transactions, plus record storage. As for sources, auditors must understand the structure of the operations with those involved. 

• 了解发行人的目标、策略和业务风险. Unknown and concealed identities could pose compliance issues with AML and KYC regulations. Businesses involving themselves in cryptocurrency might do so with insufficient personnel or expertise to handle reporting needs. 

• Seek to understand the issuer’s internal controls over financial reporting, 包括资讯系统, and how they play a part in managing or generating private keys (accesses and passcodes). Then, seek to test or request audit reports from the issuer’s auditor. 记录也并不总是保存在区块链中. Some could be stored outside the blockchain or in disparate systems. 

区块链审计 

比如加密审计, a blockchain audit reviews the controls of an entity’s use of blockchain technologies. 除了审查相关交易, auditors ensure the proper protocols are in place to use blockchain. 例如, they’ll look for adequate security and compliance controls. 

领先于学习曲线 

Auditors must readily adopt and innovate policies and procedures while adeptly navigating the intricacies cryptocurrency places on them. They must embrace an always-learning mindset as they hastily deepen their understanding of this new subject. 

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对于审计师来说，积极主动比以往任何时候都更加重要. They need modern control strategies and risk management plans to keep up with emerging and intricate financial matters, 比如加密资产和区块链技术. 教育至关重要. 今天就加入或更新您的sbf111胜博发网站.