Your client ABC Company, Inc. has acquired and invested in crypto assets. You and your audit team
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Question:
Your client ABC Company, Inc. has acquired and invested in crypto assets. You and your audit team are planning the year-end audit. Please prepare the year-end audit program for this asset class. Include tests of controls, analytical procedures, and substantive procedures. As you are making the program, including what audit objectives each test is assessing. Like if you perform a test, what’s the assertion, and what’s the audit objective. Like what kind of tests of control they might implement for a cryptocurrency audit program? Attached are examples from the textbook but neither example is regarding crypto assets.
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