Metaverse and It's Efforts on Auditing

Abstract

Not only become metaverse increasing important since it appeared in 2021, but studies about how challenge financial accounting and auditing have become one of the most active controversies in financial field. This paper will comprehensively discus the above problems, and provide some clues for future research. The impact is a deviation from the desired goal, which can be positive or negative. Therefore, we will discuss the impact of meta-universe on audit from the perspective of risk. We come up with that there are challenges to the fair value test mode of asset value in auditing, and metacverse company auditing risk, which may come from the revenue recognition risk, security or technical vulnerability risk, and transaction risk caused by the decentralized characteristics of the center.