Navigarea riscurilor de audit in peisajul criptoactivelor
Navigating Auditing Risks in the Crypto Asset Landscape
Author(s): Georgiana-Iulia Lazea (Trifa), Ovidiu Constantin Bunget, Anca-Diana Bălan, Mircea Stefan SolovastruSubject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Camera Auditorilor Financiari din România
Keywords: cryptocurrency; crypto assets; risk; audit risk; inherent risk; control risk;
Summary/Abstract: The rise of crypto assets presents unique challenges and risks for auditors, requiring a revaluation of traditional auditing practices. This paper explores the inherent, control, valuation, and related risks associated with crypto assets, emphasising the complexities of valuation, compliance, and fraud detection. Starting from a bibliometric visualisation in VOSviewer, it points out thematic trends and key concepts in crypto auditing. The database was downloaded from the Web of Science Core Collection (2000-2024 Q3). The findings offer valuable insights for auditors, policymakers, investors, researchers, and practitioners who rely on accurate audits to make informed decisions and build trust and transparency in the crypto ecosystem.
Journal: Audit Financiar
- Issue Year: 23/2025
- Issue No: 1(177)
- Page Range: 197-209
- Page Count: 13
- Language: English, Romanian
