Innovative Auditing Practices: Evidence From Emerging Technologies

This study pertains to the impact of new emerging technologies-Artificial Intelligence (AI), blockchain, and cloud computing-on the auditing process. Based on case studies and literature reviews, it explains how each of the foregoing technologies enhances audit quality, real-time assurance, fraud detection, and evidence integrity. AI enables high-frequency data analysis to detect fraud and anomalies in a more efficient manner. Cloud computing enables real-time collaborative auditing but raises data privacy and regulatory compliance issues. Blockchain offers tamperevident audit trails via smart contracts but suffers from interoperability challenges. The paper presents a visionary sketch of the signs of these technologies and gives recommendations to auditors, educators, and policymakers.