The AICPA says those with a fundamental knowledge of blockchain technology will find the guidance useful.
AU Chapter 4 also addresses issues surrounding System and Organization Controls reports, such as guidance around assessing whether a SOC report is sufficient for the needs of the audit.
Other topics are recruiting, developing and retaining talent with digital asset and blockchain expertise;identifying any noncompliance with procedures surrounding know-your-customer or anti-money-laundering regulations; and
determining the level of interaction between an entity and a third-party custodian that stores digital assets on behalf of an entity. The free aid can be downloaded.