Blockchain technology introduces asset types and custody mechanisms that fundamentally break traditional financial auditing paradigms. This paper presents an autoethnographic analysis of cryptoasset auditing challenges, build on top of prior research on a comprehensive framework addressing existence, ownership, valuation, and internal control verification. Drawing from lived experience implementing blockchain systems as an engineer, smart contract auditor, and CTO of a publicly traded cryptoasset firm, we demonstrate how autoethnographic methodology becomes necessary for understanding technical complexities that external analysis cannot capture. Through detailed examination of token airdrops, multi-signature smart contracts, and real-time on-chain reporting, we provide experimental approaches and common scenarios that auditing firms can analyze to address blockchain innovations currently considered technically insurmountable.
翻译:区块链技术引入了从根本上打破传统金融审计范式的资产类型与托管机制。本文基于先前关于存在性、所有权、估值及内部控制验证的综合性框架研究,采用自我民族志方法对加密资产审计面临的挑战进行了分析。结合作为工程师、智能合约审计师及上市加密资产公司首席技术官(CTO)实施区块链系统的亲身经验,我们论证了自我民族志方法论如何成为理解外部分析无法捕捉的技术复杂性的必要手段。通过对代币空投、多重签名智能合约及实时链上报告的深入探讨,我们提供了审计公司可分析应对当前被认为在技术上难以攻克的区块链创新问题的实验性方法与常见场景。