The increasing complexity and volume of financial data have exposed the limitations of traditional auditing methods, prompting the need for technological advancements. This study investigates the transformative impact of Artificial Intelligence (AI) and blockchain technologies on modern financial auditing practices. The aim is to explore how these technologies address challenges in efficiency, accuracy, and trust. A qualitative methodology was employed, including case studies and interviews with industry professionals. Results highlight that AI enhances audit processes through automation and sophisticated data analysis, while blockchain ensures transparency and trust via a decentralized, immutable ledger. Key findings include a significant transformation in auditor roles, the necessity for comprehensive training, and the need for updated regulatory frameworks. The study concludes that AI and blockchain integration can revolutionize auditing practices, offering actionable recommendations for firms and paving the way for future research to optimize these technologies for auditing.
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