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0825U002907,
Доктор філософії
26-08-2025
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Analysis and audit of financial statement of cryptocurrency exchanges
Oleh V. Diak,
popup.head Olena A. Petryk
popup.opponent Volodymyr V. Muravskyi
popup.opponent Ivan A. Derun
popup.review NATALIIA A. OSTAPIUK
popup.review Svitlana I. Tkalenko
Дисертацію присвячено розробці науково-методичних підходів до аналізу та аудиту фінансової звітності криптовалютних бірж з урахуванням особливостей цифрового середовища. У роботі здійснено теоретичне узагальнення сутності криптовалют і особливостей діяльності бірж, запропоновано методику аналізу фінансових показників криптобірж, обґрунтовано підходи до оцінки аудиторських ризиків, розроблено інструменти тестування контролів та цифрових аудитів з урахуванням специфіки блокчейн інфраструктури.
2025-07-14
2025-07-14
Updated: 2025-12-05
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