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Blockchain Implications for Audit and Assurance Services

  • 12/14/2020
  • 12:00 PM - 5:30 PM



Are you wondering how audit and assurance services are evolving because of blockchain? Join this webcast to gain an understanding of the audit and assurance services leading practices for entities using blockchain technology.     You will learn about the fundamentals and risk assessments of this new technology. We will even clarify how the role and responsibilities of an auditor may evolve in the future. By the end of this webcast, you will have the necessary knowledge to conduct these services and prepare your organization for the impact of blockchain technology. 

Learning Objectives: 

    • Recall how a transaction on a blockchain is established and executed in order to determine data reliability
    • Recognize how the various types of wallets are created and used to prove custody and ownership
    • Recall how smart contract operations are evaluated to verify their claims and functions
    • Assess a blockchain’s consensus algorithm for reliability of transactions occurring on a blockchain
    • Assess risks to data input accuracy and regulatory considerations, as well as identify the users and relevance of a SOC report and when it is appropriate to obtain
    • Differentiate between the audit evidence, assertions and related services that may be impacted by blockchain technology
    • Analyze how audit and assurance services may evolve due to blockchain.

    Topics Discussed: 

    • Auditor's Lens
    • Fundamentals of blockchain technology 
    • Data reliability, integrity and security of blockchain technology
    • Risk assessments of blockchain technology
    • Audit evidence and assertions associated with blockchain technology
    • The future role of auditors and the impact of blockchain technology  
    Designed For: Auditors of businesses and management of businesses that are utilizing blockchain technology.  Auditors of businesses and management of businesses that are holding, trading or issuing digital assets.

    Level: Intermediate

    Instructor: Bennett Moore

    Developer: AICPA

    CPE Credits: 5.5

    Area of Study: Information Technology 3; Auditing 2.5

    Prerequisite: Basic knowledge of blockchain technology

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