This course provides a comprehensive overview of how emerging technologies are transforming the field of auditing. It covers modern tools, digital strategies, and innovative approaches that enhance audit quality, efficiency, and reliability. Students will explore the application of data analytics, AI, blockchain, cloud computing, and cybersecurity in auditing, as well as the ethical and legal implications of using these technologies. By the end of the course, learners will be equipped with practical knowledge of how digital transformation is reshaping audit practices.