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DTSTAMP:20260731T204239Z
DTSTART:20261204T180000Z
DTEND:20261204T193000Z
SUMMARY: Auditing Digital Assets: Considerations for Existence and Rights and Obligations
DESCRIPTION: Obtaining sufficient appropriate audit evidence regarding the existence and rights to digital assets remains one of the more complex challenges when auditing entities in this evolving space. 

Based on the AICPA Practice Aid: Accounting for and Auditing of Digital Assets the webcast provides practical insights to help you identify relevant controls to test and potential procedures to perform specific to this topic.

You'll discover:
Procedures auditors might consider when evaluating the reliability of information obtained from a public blockchain
Methods practitioners can use to access blockchain-recorded information\, along with the risks associated with each approach
Potential audit procedures for digital assets held in self-custody or by a third party
Audit considerations related to third-party confirmations\, including what to confirm and how to evaluate the reliability of responsesThis course is being offered by a 3rd party vendor and will not be accessible from your My CPE page. Access information will be emailed directly to you by AICPA\n 
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