{"id":22209,"date":"2026-03-15T07:11:33","date_gmt":"2026-03-15T07:11:33","guid":{"rendered":"https:\/\/cku.atu.edu.iq\/?p=22209"},"modified":"2026-03-15T07:19:55","modified_gmt":"2026-03-15T07:19:55","slug":"masters-thesis-at-al-furat-al-awsat-technical-university-discusses-the-role-of-accounting-information-risk-in-auditing-digital-currencies","status":"publish","type":"post","link":"https:\/\/cku.atu.edu.iq\/?p=22209&lang=en","title":{"rendered":"Master\u2019s Thesis at Al-Furat Al-Awsat Technical University Discusses the Role of Accounting Information Risk in Auditing Digital Currencies"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"22209\" class=\"elementor elementor-22209\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e619f25 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"e619f25\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dc6f9c7\" data-id=\"dc6f9c7\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-83d6eb1 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"83d6eb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"color: #191a24; line-height: 2.5; font-size: 18px; text-align: left;\"><span style=\"color: #000000;\"><strong>A Master\u2019s thesis entitled \u201cThe Role of Accounting Information Risk in Auditing Digital Currencies: An Applied Study\u201d was discussed at the Administrative Technical College \/ Kufa, one of the institutions of Al-Furat Al-Awsat Technical University.\n\nThe study, submitted by the Master\u2019s 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.\n\nThe 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\u2019 skills in dealing with modern financial technologies to enhance the efficiency of the auditing process.\n\nThe 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. <\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>A Master\u2019s thesis entitled \u201cThe Role of Accounting Information Risk in Auditing Digital Currencies: An Applied Study\u201d 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\u2019s student Maryam Yahya Hassan from the Department of Accounting Technologies at the college, aimed &hellip; <a href=\"https:\/\/cku.atu.edu.iq\/?p=22209&#038;lang=en\">Continued<\/a><\/p>\n","protected":false},"author":5,"featured_media":22204,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[111,92],"tags":[],"class_list":["post-22209","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-111","category--en"],"_links":{"self":[{"href":"https:\/\/cku.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/22209","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cku.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cku.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cku.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/cku.atu.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=22209"}],"version-history":[{"count":4,"href":"https:\/\/cku.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/22209\/revisions"}],"predecessor-version":[{"id":22215,"href":"https:\/\/cku.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/posts\/22209\/revisions\/22215"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cku.atu.edu.iq\/index.php?rest_route=\/wp\/v2\/media\/22204"}],"wp:attachment":[{"href":"https:\/\/cku.atu.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22209"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cku.atu.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=22209"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cku.atu.edu.iq\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22209"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}