A critical challenge in the contemporary audit profession is obtaining sufficient and reliable audit evidence for digital asset-related balances and transactions. In response to this growing need, this book elucidates the development of the Bitcoin Audit Framework (BTC_AF), a structured and practical methodology tailored to the Bitcoin blockchain and its native currency and aligned with International Auditing Standards (ISA). Guided by a pragmatic philosophy and implemented through the design science approach, the book combined insights from literature, empirical validation, and practitioner feedback to design, test, and refine the framework iteratively. The BTC_AF enables auditors to systematically assess key financial statement assertions and navigate the technical complexities of auditing bitcoin-related balances and transactions, addressing transaction verification, ownership, valuation, and completeness of information. The framework also contributes to audit consistency and stakeholder confidence while supporting auditor training and adaptation to emerging technologies. While the BTC_AF marks a significant advancement, limitations remain regarding tool fragmentation, knowledge requirements, protocol evolution, and its current bitcoin-specific focus.