The role of digitalization in auditing is significant and has transformed the auditing profession.Digitalization has revolutionized the auditing profession by increasing efficiency, enhancing data analysis capabilities, improving audit trail transparency, and enabling real-time monitoring. Auditors need to adapt to these digital advancements to effectively carry out audits and provide valuable insights to stakeholders. The lesson objectives are:1.Understand the impact of technology on auditing in a digital environment;2.Understand the emerging technologies that impact digital auditing;3.Learn about the use of emerging technology;4.Understand the role and the impact of Artificial Intelligence on auditing.