In the era of industry 4.0, the business world is experiencing rapid changes. This change is marked by various developments in the world of technology, including the phenomenon of the metaverse world. Many companies already have digital assets in the metaverse world, such as land, property and cryptocurrency deposits. Companies running their business processes no longer rely solely on business operations in the real world but also business operations in the virtual reality world. This also means that companies are investing in developing digitalassets in the virtual reality world, and the amount is material.

Auditing, Accounting, Digital Asset, Metaverse World, Virtual Reality

• Dr. Ir. Haryadi Sarjono, S.T., M.M., M.E.

• Bambang Leo Handoko, S.E., M.M., M.Si., CertDA, CCFA, CTA, ACPA

• Ang Swat Lin Lindawati, S.E., M.Com (Hons)., Ph.D., CSRS., CSRA., CMA., CertDA