Features of auditing digital assets in accordance with AICPA requirements

Abstract

The rapid development of digital technologies has led to the emergence of various types of financial digital assets. As a result of a number of features of operations with digital assets, certain opportunities for money laundering have arisen. Thus, there is an urgent need to conduct an audit of the financial statements of enterprises that work with digital assets. When conducting an audit, it is necessary to take into account the specifics of the definition and recognition of digital assets, the order of their reflection in the accounting, the regulatory regulation of digital assets, which may vary in different jurisdictions. This article analyzes the main areas of digital asset audit and provides suggestions for high-quality audit. DOI: https://doi.org/10.53486/9789975155663.12; CZU: 657.6:[657.41:004.738.5]; JEL: M42.