The focus of this paper is to explain blockchain technology and how it could potentially impact the financial statement audit and introduce possible new assurance services.
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Blockchain: its potential impact on the Audit and Assurance profession
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In recent years, blockchain technology has evolved far beyond bitcoin and is now being tested in a broad range of business and financial applications. Blockchain technology could bring new challenges and opportunities to the audit and assurance profession. In this whitepaper the AICPA joined with CPA Canada and the University of Waterloo to explore
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