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Blockchain technology is expected to change the way audits are performed; however, there is currently no auditing standards on blockchain which represents a shared concerns among auditors.
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This page is a summary of: How do the current auditing standards fit the emergent use of blockchain?, Managerial Auditing Journal, June 2021, Emerald,
DOI: 10.1108/maj-12-2019-2513.
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