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DTSTAMP:20260806T025745Z
DTSTART:20260818T170000Z
DTEND:20260818T183000Z
SUMMARY: Auditing Digital Assets: Considerations for Existence and Rights and Obligations (1.5 hours)
DESCRIPTION: 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
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