Navigating Auditing Risks in the Crypto Asset Landscape

Georgiana-Iulia LAZEA (trifa) (), Ovidiu-Constantin Bunget (), Anca-Diana Balan () and Mircea Stefan Solovastru ()
Additional contact information
Georgiana-Iulia LAZEA (trifa): West University of Timisoara, Romania
Ovidiu-Constantin Bunget: West University of Timisoara, Romania
Anca-Diana Balan: West University of Timisoara, Romania
Mircea Stefan Solovastru: Bucharest Stock Exchange, Romania

The Audit Financiar journal, 2025, vol. 23, issue 177, 197-209

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.

Keywords: cryptocurrency; crypto assets; risk; audit risk; inherent risk; control risk (search for similar items in EconPapers)
JEL-codes: G32 K34 M42 O33 (search for similar items in EconPapers)
Date: 2025
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://revista.cafr.ro/temp/Article_9793.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:aud:audfin:v:23:y:2025:i:177:p:197

Access Statistics for this article

More articles in The Audit Financiar journal from Chamber of Financial Auditors of Romania
Bibliographic data for series maintained by Dumitru Valentin Florentin ().