to prepare an audit plan that appropriately reflected the relevant risks. The audit procedures were also inadequate. In addition, the reporting of audit results was ineffective. DAB Act S.30
for monitoring the operations of the digital asset business operator was deficient. In particular, Bitazza failed to prepare an audit plan that appropriately reflected the relevant risks. The audit
. As a result, JKN’s financial statements reflected inflated revenue and liabilities. Additionally, it was found that royalty payables were recorded inaccurately, not corresponding to the actual