This study explores the transformative impact of artificial intelligence (AI) and blockchain technology on traditional auditing practices. The integration of AI and blockchain offers significant advancements in efficiency, accuracy, and fraud detection within auditing processes. AI automates routine tasks such as data entry and transaction reconciliation, enhancing the precision and speed of audits. Blockchain provides a secure, immutable ledger that improves transparency and traceability of financial records. Despite these benefits, organizations face challenges including technical integration, regulatory compliance, data privacy, and resistance to change. This research utilizes qualitative methods, including case studies and interviews, to examine the practical experiences and outcomes of implementing AI and blockchain in auditing. The study highlights key findings, including the enhanced effectiveness of auditing practices and the complexities of technology adoption. Recommendations for future research include expanding the scope of study, addressing regulatory impacts, and exploring change management strategies. The research underscores the need for continued adaptation and investigation as AI and blockchain technologies evolve.
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