AUDIT OF DIGITAL FINANCIAL ASSETS

Abstract

The article presents the current direction of the study due to the active spread of digital assets in the development of subjects of economic activity. In conditions of imperfect mechanisms of legal and methodological base for regulating digital assets in accounting, from January 1, 2024, additions were made to accounting standards, which dynamically changes the current practice. The main provisions of the study are enlightened by audit procedures and the features of the introduction of accounting of digital assets, the causes of the main errors and trends of transformations in the pragmatic conduct of the auditor are determined. It is determined that the auditors should take into account the operating system of data management (including the blockchain technology), taking into account the production and technological specificity and accounting and analytical adaptability of accounting data based on audit procedures. The principles of the audit of the placement and implementation of digital financial assets and the effects of the digital ecosystem of these organizations reflecting the full -fledged process of conducting the audit are proposed. The systemic, cluster and platform effects of the digital ecosystem of the audit of digital financial assets have been identified. Systematized aspects of unintentional errors in the accounting of operations of placement (acquisition) and implementation (withdrawal) of digital financial assets