The impact of emerging digital technologies on audit

: In the digital age, emerging digital technologies have become popular among businesses to enhance competitiveness and promote development. Therefore, the purpose of this article is to research how emerging digital technologies affect auditing, helping auditing businesses and auditors change to be able to respond to the digital age. By using qualitative research method, overview of scientific research on digitalization in auditing this paper aim to analyze the impact of applying technologies in auditing, including data analysis, big data, artificial intelligence and blockchain, on the aspects of opportunities and challenges. Based on that, to help auditing firms and auditors take advantage of opportunities and overcome challenges, the study proposes some recommendations that can help alleviate concerns about the application of emerging digital technologies in auditing.