Accounting and auditing of cryptoassets: current issues, practices and perspectives

Comptabilité et audit de cryptoactifs: quels enjeux, pratiques et perspectives ?

Phu Dao-Le Flécher ()
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Phu Dao-Le Flécher: UEVE - Université d'Évry-Val-d'Essonne, LITEM - Laboratoire en Innovation, Technologies, Economie et Management (EA 7363) - UEVE - Université d'Évry-Val-d'Essonne - Université Paris-Saclay - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris]

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Abstract: The objective of this study is threefold: deepen the knowledge of cryptoassets, their ecosystem and their regulatory framework; discuss current accounting issues related to cryptoassets; examine the audit practices of cryptoassets in order to issue recommendations on the due diligence to be implemented by the auditor.

Keywords: Auditing; Accounting; Cryptoassets; Audit; Comptabilité; Cryptoactifs (search for similar items in EconPapers)
Date: 2025-07
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Published in Audit & société : propos et débats, 2025, 7, pp.33-45

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05247236

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