New Skills in Auditing: Embracing Emerging Technology in the Audit Profession

Abstract

The primary focus of this research is to better understand how cognitive technology is affecting the audit profession. Several technology-based tools currently used in audits are examined to demonstrate the progress made and future implications on the profession. The findings of this research can be used by students, practitioners, or anyone interested in the subject to gain awareness of the impact technology has on the profession and how the profession is changing.