Auditing Bitcoin: A Framework for Digital Asset Assurance
暫譯: 比特幣審計：數位資產保證框架
Olivier, Wiehann, Buys, Pieter
- 出版商: Palgrave MacMillan
- 出版日期: 2026-01-23
- 售價: $2,090
- 貴賓價: 9.5 折 $1,985
- 語言: 英文
- 頁數: 139
- 裝訂: Hardcover - also called cloth, retail trade, or trade
- ISBN: 9819557747
- ISBN-13: 9789819557745
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相關分類:
區塊鏈 Blockchain
無法訂購
商品描述
This book explores how blockchain-based digital assets, particularly Bitcoin, are disrupting traditional financial and audit environments by introducing new levels of complexity and transparency. It presents the Assertion-Based Audit Framework (BTC_AF), a structured, International Standards on Auditing-aligned methodology that enables auditors to obtain reliable and re-performable evidence directly from the Bitcoin blockchain. By leveraging blockchain's core features--cryptographic integrity, immutability, and decentralization--the framework enhances audit quality, consistency, and stakeholder confidence. Developed through a design science approach and validated in real-world scenarios, BTC_AF addresses critical assurance challenges such as asset existence, rights, valuation, and custody. This pioneering work bridges the gap between blockchain technology and professional auditing, laying the groundwork for auditing other emerging digital asset classes.
商品描述(中文翻譯)
本書探討基於區塊鏈的數位資產，特別是比特幣，如何通過引入新的複雜性和透明度來顛覆傳統的金融和審計環境。它提出了基於聲明的審計框架（Assertion-Based Audit Framework，簡稱 BTC_AF），這是一種結構化的、符合國際審計標準的方法論，使審計師能夠直接從比特幣區塊鏈獲取可靠且可重複的證據。通過利用區塊鏈的核心特性——加密完整性、不可變性和去中心化——該框架提高了審計質量、一致性和利益相關者的信心。BTC_AF 是通過設計科學方法開發的，並在現實場景中進行了驗證，解決了資產存在、權利、估值和保管等關鍵保證挑戰。這項開創性工作彌合了區塊鏈技術與專業審計之間的鴻溝，為審計其他新興數位資產類別奠定了基礎。
作者簡介
Wiehann Olivier, Assurance and Advisory Partner at Forvis Mazars South Africa, is a Chartered Accountant (SA) and holds a PhD from the North-West University. As head of FinTech and Digital Assets locally and globally, he is widely recognised for his expertise and thought leadership, featured across leading publications, interviews, podcasts, and webinars.
Pieter Buys, Professor and Research Director of Applied Research in Management Cybernetics at North-West University, holds qualifications in management accounting and industrial engineering. His research focuses on applied management, managerial accounting, and business systems, supported by prior senior roles in manufacturing, engineering, and ICT sectors in Canada and South Africa.
作者簡介(中文翻譯)
威漢·奧利維爾（Wiehann Olivier），南非Forvis Mazars的保證與諮詢合夥人，是一名註冊會計師（SA），並擁有北西大學的博士學位。作為本地及全球金融科技和數位資產的負責人，他因其專業知識和思想領導力而廣受認可，並在多家知名出版物、訪談、播客和網路研討會中亮相。
彼得·布伊斯（Pieter Buys），北西大學應用研究管理控制論的教授及研究主任，擁有管理會計和工業工程的資格。他的研究專注於應用管理、管理會計和商業系統，並曾在加拿大和南非的製造、工程及資訊通信技術（ICT）領域擔任高級職位。
