Technology is changing the audit scene exponentially in today’s ever changing business environment, creating both possibilities and major disruptions. Traditional audit techniques are quickly going out of style as companies produce larger and more complicated datasets. The incorporation of artificial intelligence (AI) is revolutionizing auditing procedures, strengthening accuracy, and increasing efficiency. The agile auditing methodology is currently being adopted by auditors on a growing scale. Significantly, (AI) has become a major disruptor with the potential to completely transcend the accounting and assurance industries.