Cryptocurrencies, such as Bitcoin and Ethereum, are just two of thousands of emerging solutions to create friction-less global transactions between counter-parties. Additionally, cryptocurrencies are positioning themselves to become the “new gold” of the modern world as a store of value and immune from geo-political risk.
The rise and fall of cryptocurrency prices has not deterred interest in the technology or the space, but is leading to ever more practical, accessible and useful applications of blockchain technology.
This course uses several case studies to illustrate the audit and ethical considerations in the newly emerging sector. Few accountants and auditors are conversant with cryptocurrency technology and this course is designed to improve your level of awareness and deepen your understanding of issues associated with issuing an audit opinion for clients in this space.
Learning Objectives
- Explore the applications of cryptocurrency and blockchain technologies
- Identify the audit consideration factors for client acceptance and continuance
- Identify and address specific audit risks unique to cryptocurrency transactions and balances
- Recognize ethical issues arising that may arise while working in a new sector that has few regulations and undefined rules.
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Prerequisites
No advanced preparation or prerequisites are required for this course
Education Provider Information
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