ИКОНОМИКАТА НА БЪЛГАРИЯ И ЕВРОПЕЙСКИЯ СЪЮЗ: ФИНАНСИ, СЧЕТОВОДСТВО, ФИНАНСОВ КОНТРОЛ

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Тип: Монографії
Автор (Прізвище та ініціали, наприклад: Юзипчук В.Р.)
Бібліографічний опис
Zhurakovska I.V. AUDIT OF CRYPTOCURRENCY TRANSACTIONS // ИКОНОМИКАТА НА БЪЛГАРИЯ И ЕВРОПЕЙСКИЯ СЪЮЗ: ФИНАНСИ, СЧЕТОВОДСТВО, ФИНАНСОВ КОНТРОЛ :
Колективна монография. Sofia, 2022. Pp. 462-472.
Короткий огляд (реферат)
Every year, the cryptocurrency is more active in the global financial market, offering users more convenient and cheaper terms of payment. In addition, it allows
you to receive financial income, makes it more and more competitive in the electronic
money market. Over the past decade, it is cryptocurrency that has provided the largest
463
increase in the value of assets and the number of services for the population and business. Accordingly, both accounting and auditing are obliged to meet the challenges of
the modern economy. The use of cryptocurrency primarily influences the choice of audit
procedures. Since, along with traditional audit procedures, it is important to apply new
methods to reduce the risks of inaccurate currency valuation and identify possible fraud.
The procedures, along with the validation of reporting figures, should ensure that the
business is held accountable to the public for the veracity of transactions. While this is
more like cybersecurity, its assessment should also be a major part of the expert audit
process.
Ключові слова
cryptocurrency, audit, audit procedures, accounting
Дата публікації (рік)
Видавець
София : ИЗДАТЕЛСКИ КОМПЛЕКС – УНСС
Монографія
Ініціали працівника
Жураковська Ірина Володимирівна
Кафедра працівника
Кафедра обліку і аудиту (ФФОЛП)
Електронна пошта
i.zhurakovska@lutsk-ntu.com.ua