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Learn about how blockchain technology may affect the audit and assurance profession, from its impact on the financial statement audit to opportunities that may arise in a blockchain-enabled world.
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Awareness and understanding of the potential impact of emerging technologies are critical to the success of Chartered Professional Accountants (CPAs) as business leaders and trusted advisors in today’s rapidly changing business environment.
Blockchain technology could bring new challenges and opportunities to the audit and assurance profession. While traditional audit and assurance services will remain important, the auditor's approach may change. Just as the audit and assurance profession is evolving today, with audit innovations in automation, artificial intelligence and data analytics, blockchain technology may also have a significant impact on the way auditors execute their engagements.
Blockchain Technology and its Potential Impact on the Audit Profession is intended to explore how financial statement auditing might evolve and consider opportunities for future roles for the CPA in the blockchain ecosystem. CPA Canada, the American Institute of CPAs (AICPA) and the University of Waterloo's Centre for Information Integrity and Information System Assurance (UW CISA) all encourage the audit and assurance profession to continue the discussions already begun regarding the impact of blockchain technology on the profession, and on auditing standards.
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