Sample audit program for auditing cryptocurrency transactions
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Abstract
Cryptocurrencies are one of the important current and future developments, as this importance led to several studies for them, but there was no explicit study to clarify the audit procedures as a contemporary and future topic, hence this study came to research the development of special audit program procedures in auditing cryptocurrency transactions.
The research aims to demonstrate the importance of establishing special procedures for auditing cryptocurrency accounting processes under international auditing standards, and to provide an audit program for cryptocurrencies, which is the main objective of the research.
To achieve the objectives of the research and answer its questions, the researchers followed the deductive analytical approach in the theoretical aspect, and the practical side (audit program model) was prepared based on what is required by professional organizations and the findings of recent research in this field. The research reached many conclusions, the most important of which was that there are certain procedures for auditing cryptocurrency transactions and the auditor must follow them to provide useful information to stakeholders to help forecast and evaluate the efficiency and effectiveness of management, as well as the most prominent goal of helping to present financial statements fairly to make appropriate decisions. The researchers recommended that professional organizations issue a standard or interpretations to address cryptocurrency audit issues, as well as enhancing the knowledge aspects of academics and professionals regarding cryptocurrency topics.
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References
اولاً. المصادر العربية:
أ. الأطاريح والرسائل الجامعية
صالح، منديلي، البشير، بو غزالة محمد، ورضا، زبدي، 2020، معايير التدقيق الدولية ومدى امكانية استخدامها في تنظيم الممارسة المهنية بالجزائر دراسة عينة من محافظي الحسابات وخبراء المحاسبة بولاية الوادي، رسالة ماجستير (منشورة)، كلية العلوم الاقتصادية والتجارية وعلوم التسيير، جامعة محمد حيضر، الوادي، الجزائر.
ب. الدوريات والمجلات
الباحوث، عبدالله بن سليمان بن عبدالعزيز، 2017، النقود الافتراضية: مفهومها وأنواعها وآثارها الاقتصادية، المجلة العلمية للاقتصاد والتجارة، العدد 1.
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ثانياً. المصادر الأجنبية:
A. Official documents:
ICAEW, 2019, “CRYPTO-ASSETS: ANTI-MONEY LAUNDERING GUIDANCE FOR ACCOUNTANTS”.
CPMI, 2015, "Digital Currencies", November.
CPMI, 2017, "BIS Quarterly Review, September.
ECB, 2018, "cryptocurrencies and tokens", September.
BIS, 2020, “Central Bank Digital Currency”.
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Bholane, Kishor P., 2021, Pros and Cons of Cryptocurrency: A Brief Overview, ISSN: 2455-5398.
Bakr, M. N. A. (2023). The possibility of applying block chain technology and its impact on the development of banking operations an exploratory study of the opinions of a sample of affiliates of government banks in Salah al-Din Governorate. Tikrit Journal of Administration and Economics Sciences, 19(Special Issue part 2).
C. Books:
International Auditing and Assurance Standard Board (IAASB), 2018, The Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements.
D. Internet & Websites
https://ethereum.org/669c9e2e2027310b6b3cdce6e1c52962/Ethereum_Whitepaper_-_Buterin_2014.pdf
https://www.bitdegree.org/crypto/tutorials/types-of-cryptocurrency
https://www.bitdegree.org/crypto/tutorials/types-of-cryptocurrency
https://keydifferences.com/difference-between-audit-plan-and-audit programme.html
https://www.icaew.com/insights/viewpoints-on-the-news/2022/sept-2022/how- do-we-audit-cryptocurrency