Review of Emerging Auditing Perspectives in the Age of the Fourth Industrial Revolution

The expectation gap has been identified as an important issue for the audit profession. Therefore, the survival and richness of audit services in the periods of the industrial revolutions is significant and must meet the expectations of society from these services in these periods. Therefore, the aim of this study is to review the emerging audit prospects in the era of the Fourth Industrial Revolution. The future of auditing and accounting is diverse, with advances such as block chain, tax digitalization, open banking, changing the work of auditors and accountants, and they must always be pioneers and ensure that they do not lag behind. Machine learning artificial intelligence is part of the future of auditing and accounting, which is a good thing in itself. There is no need to worry about accuracy. Competent accountants and auditors are always ready to control the numbers produced by automated technology and validate the accuracy of the information. Auditors and accountants need to go back and think carefully about their technology goals. Fast forward to change and stay agile. This revolution cannot be ignored.