Question: Audit evidence and assertions have not changed for decades and have been a staple in the principles of auditing. An example of traditional audit testing

Audit evidence and assertions have not changed for decades and have been a staple in the principles of auditing. An example of traditional audit testing is "completeness," which means that transactions that should have been recorded and disclosed have not been omitted. An example of testing for completeness is reviewing a client's bank statements to determine if any payments to suppliers were not recorded on the books or if cash receipts from customers were not recorded. Blockchain will eliminate the need to test for completeness. Discuss?

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