This course explores the transformative impact of digital technologies on the field of auditing. Students will learn about the integration of blockchain, artificial intelligence (AI), and automation in auditing processes. Key topics include cybersecurity considerations, regulatory and ethical challenges, and the evolving skill set required for auditors in the digital era. The course also addresses emerging trends and the future of auditing in a technology-driven landscape, equipping students with the knowledge to navigate and leverage digital tools for more efficient and secure auditing practices.