Auditing Digital Assets — An Auditor's Handbook
Eighteen chapters on ownership, control and evidence in digital asset holdings: what the evidence proves, what it cannot, and where the judgement stays with the auditor. Every proposition is tied to the auditing standard, statute, case or ATO guidance that supports it, with a dated citation register.
- Existence, ownership and control — three assertions the word "holdings" collapses into one
- Platform custody, counterparty exposure and separation
- Valuation, records, fraud indicators, experts, special asset classes, tax
- The engagement lifecycle and a dated regulatory watchlist
No password: a one-time code is emailed to you each time you sign in. Access is by work email and every page is licensed to the named reader.
Who has access
Auditors and accountants at firms that work with DACS can sign in straight away. Anyone else in SMSF audit, accounting or advice can request access — a person reviews every request, usually within one business day.
SMSF Association Audit Day 2026
Attendees receive twelve months' complimentary access. Use the link from the session: dacs.io/auditday.