Future Focus Investments of Odense, Denmark is being audited by the public accounting firm of Loft, Blasev and Graversen. Future Focus’s primary investments are in virtual currencies such as Bitcoin. Future Focus makes a great deal of estimates in how their investments are valued. In 2013, Bitcoin’s value on the Tokyo-based Mt. Gox exchange varied from DKK (Danish Krone) 287 in March to DKK 1,320 in April. Discuss the procedures Loft, Blasev and Graversen would undertake to audit the company’s estimates of the Danish Krone value of the investments. Possible research sites are news stories, mtgox.com, and US Financial Crimes Enforcement Network guidelines on Bitcoin fincen.gov/statutes_regs/guidance/html/FIN-2013-G001.html.