Many entities are progressively engaged in crypto asset transactions. The distinct nature of crypto assets from typical financial instruments makes it more challenging for external auditors to provide reasonable assurance on financial statements encompassing material crypto asset activities and transactions. To provide more specific guidance in crypto asset-related audits, this paper aims to (1) identify various participants in the crypto asset ecosystem and illustrate their relationship with the audited entity, (2) identify and elaborate the new challenges and risks for financial statement audits related to the crypto asset ecosystem, and (3) summarize issues to be considered in crypto asset-related audits in an audit framework. The dynamically evolving crypto asset ecosystem not only brings challenges and risks but also new assurance opportunities to the auditing profession after identifying and addressing those critical issues.

许多实体正在逐步从事加密资产交易。加密资产与典型金融工具的独特性质使得外部审计师对包含重大加密资产活动和交易的财务报表提供合理保证更具挑战性。为了在加密资产相关审计中提供更具体的指导，本文旨在（1）识别加密资产生态系统中的各种参与者并说明他们与被审计实体的关系，（2）识别和阐述财务报表的新挑战和风险与加密资产生态系统相关的审计，以及 (3) 在审计框架中总结加密资产相关审计中要考虑的问题。