审计 Digital Assets, Part II
In this webcast, you'll learn about considerations of an entity's use of a service organization when auditing digital assets.
格式
网络直播
NASBA Field of Study
审计
水平
基本
CPE学分
1
教练
凯尔西维尔
可用性
产品编号
VBLDAUD23B240614
审计 entities that hold or transact digital assets and use service organizations
Although the use of digital assets is rapidly expanding, guidance on how to effectively account for and audit digital assets has not kept pace. This is w在这里 the AICPA can help.
Based on the AICPA Practice Aid Accounting for and 审计 of Digital Assets, this webcast can help you determine what to do when your 客户端 uses a service organization to help transact in, 维护, or account for its digital assets.
You'll discover:
- How to identify whether a service organization is present, including how to determine the nature of the services provided
- Key considerations when a service organization provides services related to digital assets, including the role of a SOC report in understanding the control environment
- 的风险, challenges and factors to consider when performing audit procedures when service organizations are being utilized
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- Understanding the entity and its environment and the service organizations role related to digital assets
- SOC 1® and SOC 2® reports as sufficient appropriate evidence
- Risks and challenges associated with performing audit procedures involving service organizations.
Learning Outcomes
- Identify whether a service organization is present, including the nature of the services provided.
- Identify key considerations when a service organization provides services related to digital assets.
- Recall key risks and considerations involved when evaluating whether the SOC report provides sufficient appropriate evidence.
Who Will Benefit
- Accounting and finance professionals
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- 审计人员
Group ordering for your team
2 to 5 registrants
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