Study of Digital Asset Auditing and Future Perspectives

Abstract

This study examines the current state of digital asset auditing and proposes a clearer future vision through a systematic review of relevant literature and prior studies. It highlights the fundamental differences between digital and traditional assets, explains the classification of digital assets and their close association with blockchain technology, and analyzes the existing accounting and auditing frameworks considering international standards and provides a brief overview of the status of Egyptian legislation. The study also discusses the evolving role of auditors and the main stages of the audit process in the digital environment. The findings indicate that rapid digital transformation requires the development of advanced auditing standards and methodologies, and that the adoption of data analytics, smart contracts, and continuous auditing, together with enhancing auditors’ technical and professional competencies, contributes to improving audit quality, transparency, and risk management related to digital assets.