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On 6 March 2023, the International Auditing and Assurance Standards Board (IAASB) issued the Digital Technology Market Scan: Digital Assets (market scan). The market scan explores digital assets, with a focus on recent developments within the cryptocurrency market and its relevance for the audit and assurance ecosystem. It covers:

  • What are digital assets and why are they important?
  • The latest developments – including crypto audits under scrutiny, and
  • Impact on IAASB.

To access the text of the market scan, please click here

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