The impact of emerging digital technologies on audit

Abstract

In the digital age, emerging digital technologies have become popular among businesses to
enhance competitiveness and promote development. Therefore, the purpose of this article is to research
how emerging digital technologies affect auditing, helping auditing businesses and auditors change to be
able to respond to the digital age. By using qualitative research method, overview of scientific research on
digitalization in auditing this paper aim to analyze the impact of applying technologies in auditing, including
data analysis, big data, artificial intelligence and blockchain, on the aspects of opportunities and challenges.
Based on that, to help auditing firms and auditors take advantage of opportunities and overcome challenges,
the study proposes some recommendations that can help alleviate concerns about the application of
emerging digital technologies in auditing.