This book centers on the transformative impact of blockchain technology, extending beyond cryptocurrencies to reshape financial systems and integrate them into diverse commercial applications. It focuses on developing a Bitcoin Audit Framework (BTC_AF) to address the complexities of auditing bitcoin-associated balances and transactions. Employing a design science methodology, this chapter highlights key challenges faced by financial auditors, including private key management, fraud risks, regulatory compliance, and verifying the existence and ownership of blockchain-based digital assets. Grounded in International Standards on Auditing (ISA), the envisaged framework will aim to enhance transparency and stakeholder confidence in digital asset-related operations. The global evolution of blockchain technologies and their native and non-native assets will be explored, highlighting their implications for audit processes, regulatory oversight, and financial reporting. By offering a validated and actionable framework, the envisaged BTC_AF will contribute to improved audit quality and support the responsible integration of blockchain-based digital assets into traditional financial practices.