A Master’s thesis entitled “The Role of Accounting Information Risk in Auditing Digital Currencies: An Applied Study” was discussed at the Administrative Technical College / Kufa, one of the institutions of Al-Furat Al-Awsat Technical University.The study, submitted by the Master’s student Maryam Yahya Hassan from the Department of Accounting Technologies at the college, aimed to identify and measure the risk of accounting information and its impact on the auditing of digital currencies. This comes in light of the increasing expansion in the use of modern financial technologies, which contributes to enhancing the reliability of accounting information and supporting the efficiency of auditing procedures in this field.The results of the study showed that a high level of accounting information risk may directly affect the quality of digital currency auditing processes. This requires adopting more advanced control and auditing mechanisms to deal with the nature of these digital assets and their technical complexities. The findings also highlighted the importance of developing auditors’ skills in dealing with modern financial technologies to enhance the efficiency of the auditing process.The study recommended the necessity of developing accounting and auditing frameworks related to digital currencies and strengthening oversight of the accounting information associated with them, in order to improve transparency and reliability in financial reports related to digital assets.
