Auditing Digital Assets: Considerations for Existence and Rights and Obligations
This webcast explores considerations of existence and rights and obligations in digital asset audits.
Format
Webcast
Date
Dec 09, 2025
NASBA Field of Study
Auditing
Level
Basic
CPE Credits
1.5
Availability
3 months
Product Number
WC5165266
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
Key Topics
- Evaluating the reliability of information obtained from a public blockchain
- Accessing information recorded on a blockchain
- Audit procedures to address the existence and rights and obligations of digital assets held in self-custody
- Audit procedures to address the existence and rights and obligations of digital assets held by a third party
- Digital asset third-party confirmation considerations
Learning Outcomes
- Recognize factors to consider when evaluating the reliability of information obtained from the blockchain.
- Recall how to access information recorded on the blockchain.
- Identify audit procedures when digital assets are held in self-custody.
- Identify audit procedures when digital assets are held by a third-party custodian.
- Recall digital asset third-party confirmation considerations.
Who Will Benefit
- Accounting and finance professionals
- CPAs
- Auditors
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2 to 5 registrants
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