Blockchain Implications for Audit and Assurance Services

  • Friday, December 7, 2018

    11:00am – 4:30pm
  • 5.5
    Auditing, Information Technology

Are you wondering how audit and assurance services are evolving because of blockchain? Join this webcast to gain an understanding of the audit and assurance services leading practices for entities using blockchain technology. You will learn about the fundamentals and risk assessments of this new technology. We will even clarify how the role and responsibilities of an auditor may evolve in the future. By the end of this webcast, you will have the necessary knowledge to conduct these services and prepare your organization for the impact of blockchain technology.


When you complete this webcast, you will be able to:

 Recall how a transaction on a blockchain is established and executed in order to determine data reliability.

 Recognize how the various types of wallets are created and used to prove custody and ownership.

 Recall how smart contract operations are evaluated to verify their claims and functions.

 Assess a blockchain's consensus algorithm for reliability of transactions occurring on a blockchain.

 Assess risks to data input accuracy and regulatory considerations, as well as identify the users and relevance of a SOC report and when it is appropriate to obtain.

 Differentiate between the audit evidence, assertions and related services that may be impacted by blockchain technology.

 Analyze how audit and assurance services may evolve due to blockchain.


Topics discussed:

 Auditor's Lens - Fundamentals of blockchain technology

 Data reliability, integrity and security of blockchain technology

 Risk assessments of blockchain technology

 Audit evidence and assertions associated with blockchain technology

 The future role of auditors and the impact of blockchain technology

Additional Information

Designed For

Auditors of businesses and management of businesses that are utilizing blockchain technology Auditors of businesses and management of businesses that are holding, trading or issuing digital assets  Individuals who are interested in getting a better technical understanding of blockchain technology, digital assets and the impact on a financial audit.


American Institute of CPAs


Basic Knowledge of blockchain technology

Field of Study

Auditing, Information Technology

Course Number


Level of Knowledge


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