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Keywords: risk
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Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2022) 16 (2): A10–A17.
Published: 01 September 2022
...Steven A. Harrast; Debra McGilsky; Yan (Tricia) Sun SUMMARY Cryptocurrencies pose several risks that impact the inherent risk assessments of auditors. The SEC has issued warnings about the risks ( Clayton 2017 ), and the PCAOB lists virtual assets as a key focus area in future inspections...
