What challenge does blockchain pose for coSO's occurrence assertion in financial audits? Blockchain information independently...

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Accounting

What challenge does blockchain pose for coSO's occurrence assertion in financial audits?
Blockchain information independently confirms the occurrence of all transactions.
Blockchain technology fully automates the verification of transaction occurrence.
All transactions on blockchain are publicly disclosed, ensuring occurrence transparency.
The pseudo-anonymous nature of transactions may lead to fictitious or economically
insubstantial transactions.
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