Correction: Abderrahman and Makarem (2026). The Future of External Audit: A Systematic Literature Review of Emerging Technologies and Their Impact on External Audit Practices. Journal of Risk and Financial Management, 19(3), 216

Key Points

• The aim is to explore how emerging technologies influence external audit practices through a systematic literature review.
• Conducted a systematic literature review on emerging technologies and external audit
• Analyzed various sources to identify trends and implications for audit practices
• Identified key trends in technology adoption impacting audit efficiency and effectiveness
• Highlighted potential challenges and changes in external audit roles due to technological advancements