"In light of the rapid development of artificial intelligence, digital auditing is moving toward a high level of automation, particularly in areas such as data analysis, anomaly detection, and real-time monitoring of financial and administrative activities. However, it is unlikely that digital auditing will become fully automated, as the human role remains essential in exercising professional judgment, interpreting complex contexts, and ensuring compliance with ethical and legal standards. The future of auditing is therefore expected to take the form of a hybrid model that combines the efficiency of AI in handling routine and data-intensive tasks with the oversight of auditors in strategic, analytical, and decision-making dimensions."