Audit Considerations for Digital Assets  

The use of digital assets presents unique audit risks to companies and requires an appropriate risk assessment and audit response by audit firms. Auditors need to consider the effects of digital assets on their client's financial statements: such as segregated and commingled accounts, on- and off-balance sheet digital assets, blockchain technology, blockchain security, electron wallet structures, exchange or third-party custodial wallets and accounts, and reporting capabilities. This short course reviews the issues auditors should consider when auditing digital assets.

This overview level course provides a general review of this topic from a broad perspective. This course is appropriate for the professional at any organizational level.

CeriFi CPEdge is committed to bringing innovative solutions to you, now including nano-learning! As per NASBA Standards, a nano-learning course is a 10-minute, electronic, self-study course in which you are eligible to earn 1/5 (or 0.2) CPE credits.

At this time, nano-learning is not accepted by all state boards. If you are not sure whether your state board accepts nano-learning, you can ask your state board or visit the NASBA registry: (nasbaregistry.org).