Journal of Information System and Technology Auditing

Journal of Information System and Technology Auditing

Auditing Crypto Assets: A Literature Review

Document Type : Review

Authors
Mehdi Zeynali 1
Mina Farnoud Ahmadi 2
1 Assistant Professor, Department of Accounting, Faculty of Management Economic and Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
2 . Ph.D. Student, Department of Accounting, Tabriz Branch, Islamic Azad University, Tabriz, Iran
10.22034/jista.2025.529386.1053
Abstract
The widespread use of cryptographic assets in the business world and the requirement of business units to provide audited financial statements have turned the audit of these assets into a big challenge. From the point of view of the auditors, cryptographic assets have a certain risk that originates from the lack of sufficient knowledge, how to value them and the absence of transparent standards. Therefore, auditors are faced with various challenges in the field of cryptographic assets audit, and in order to accept or not accept business owners who use these assets in their operations, they must have a correct understanding of the nature of such assets and the challenges associated with them. While reviewing the literature related to cryptographic assets, the types of these assets, the pricing method, the types of audit models of these assets, and the challenges they face, and offers suggestions to deal with the said challenges. The results of the present study will help the developers of standards to develop and provide clear guidelines in the field of cryptographic assets, and also reduce the challenges faced by professionals.
Keywords
Crypto Assets
Cryptocurrencies
Auditing

Subjects

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  • Receive Date 07 February 2025
  • Revise Date 02 July 2025
  • Accept Date 02 September 2025
  • Publish Date 22 June 2025