Navigating Auditing Risks in the Crypto Asset Landscape
The rise of crypto assets presents unique challenges and risks for auditors, requiring a revaluation of traditional auditing practices. This paper explores the inherent, control, valuation, and related risks associated with crypto assets, emphasising the complexities of valuation, compliance, and fr...
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| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Chamber of Financial Auditors of Romania
2025-02-01
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| Series: | Audit Financiar |
| Subjects: | |
| Online Access: | http://revista.cafr.ro/temp/Article_9793.pdf |
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| _version_ | 1823860355803119616 |
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| author | Georgiana-Iulia LAZEA (TRIFA) Ovidiu-Constantin BUNGET Anca-Diana BALAN Mircea Stefan SOLOVASTRU |
| author_facet | Georgiana-Iulia LAZEA (TRIFA) Ovidiu-Constantin BUNGET Anca-Diana BALAN Mircea Stefan SOLOVASTRU |
| author_sort | Georgiana-Iulia LAZEA (TRIFA) |
| collection | DOAJ |
| description | The rise of crypto assets presents unique challenges and risks for auditors, requiring a revaluation of traditional auditing practices. This paper explores the inherent, control, valuation, and related risks associated with crypto assets, emphasising the complexities of valuation, compliance, and fraud detection. Starting from a bibliometric visualisation in VOSviewer, it points out thematic trends and key concepts in crypto auditing. The database was downloaded from the Web of Science Core Collection (2000-2024 Q3). The findings offer valuable insights for auditors, policymakers, investors, researchers, and practitioners who rely on accurate audits to make informed decisions and build trust and transparency in the crypto ecosystem. |
| format | Article |
| id | doaj-art-89bbb39de4a44205ba96407dc553b77b |
| institution | Kabale University |
| issn | 1583-5812 1844-8801 |
| language | English |
| publishDate | 2025-02-01 |
| publisher | Chamber of Financial Auditors of Romania |
| record_format | Article |
| series | Audit Financiar |
| spelling | doaj-art-89bbb39de4a44205ba96407dc553b77b2025-02-10T15:28:41ZengChamber of Financial Auditors of RomaniaAudit Financiar1583-58121844-88012025-02-01231(177)19720910.20869/AUDITF/2025/177/006Navigating Auditing Risks in the Crypto Asset LandscapeGeorgiana-Iulia LAZEA (TRIFA)0Ovidiu-Constantin BUNGET1Anca-Diana BALAN2Mircea Stefan SOLOVASTRU3West University of Timisoara, RomaniaWest University of Timisoara, RomaniaWest University of Timisoara, RomaniaBucharest Stock Exchange, RomaniaThe rise of crypto assets presents unique challenges and risks for auditors, requiring a revaluation of traditional auditing practices. This paper explores the inherent, control, valuation, and related risks associated with crypto assets, emphasising the complexities of valuation, compliance, and fraud detection. Starting from a bibliometric visualisation in VOSviewer, it points out thematic trends and key concepts in crypto auditing. The database was downloaded from the Web of Science Core Collection (2000-2024 Q3). The findings offer valuable insights for auditors, policymakers, investors, researchers, and practitioners who rely on accurate audits to make informed decisions and build trust and transparency in the crypto ecosystem.http://revista.cafr.ro/temp/Article_9793.pdfcryptocurrencycrypto assetsriskaudit riskinherent riskcontrol risk |
| spellingShingle | Georgiana-Iulia LAZEA (TRIFA) Ovidiu-Constantin BUNGET Anca-Diana BALAN Mircea Stefan SOLOVASTRU Navigating Auditing Risks in the Crypto Asset Landscape Audit Financiar cryptocurrency crypto assets risk audit risk inherent risk control risk |
| title | Navigating Auditing Risks in the Crypto Asset Landscape |
| title_full | Navigating Auditing Risks in the Crypto Asset Landscape |
| title_fullStr | Navigating Auditing Risks in the Crypto Asset Landscape |
| title_full_unstemmed | Navigating Auditing Risks in the Crypto Asset Landscape |
| title_short | Navigating Auditing Risks in the Crypto Asset Landscape |
| title_sort | navigating auditing risks in the crypto asset landscape |
| topic | cryptocurrency crypto assets risk audit risk inherent risk control risk |
| url | http://revista.cafr.ro/temp/Article_9793.pdf |
| work_keys_str_mv | AT georgianaiulialazeatrifa navigatingauditingrisksinthecryptoassetlandscape AT ovidiuconstantinbunget navigatingauditingrisksinthecryptoassetlandscape AT ancadianabalan navigatingauditingrisksinthecryptoassetlandscape AT mirceastefansolovastru navigatingauditingrisksinthecryptoassetlandscape |