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Auditing Digital Assets: Considerations for Existence & Rights & Obligations

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1.50 Credits

Member Price $69.00

Non-Member Price $85.00

Overview

Obtaining sufficient appropriate audit evidence regarding the existence and rights to digital assets remains one of the more complex challenges when auditing entities in this evolving space.

Based on the AICPA Practice Aid: Accounting for and Auditing of Digital Assets the webcast provides practical insights to help you identify relevant controls to test and potential procedures to perform specific to this topic.

You'll discover:

  • Procedures auditors might consider when evaluating the reliability of information obtained from a public blockchain
  • Methods practitioners can use to access blockchain-recorded information, along with the risks associated with each approach
  • Potential audit procedures for digital assets held in self-custody or by a third party
  • Audit considerations related to third-party confirmations, including what to confirm and how to evaluate the reliability of responses

    • Non-Member Price $85.00

    Member Price $69.00

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