New technology is transforming audit; 99% of American CFOs think it will change the audit and just over half (52%) think it will change it to a considerable extent. That cannot be a surprise to anyone. 

We have all seen the footage of autonomous cars driving around leafy, if suspiciously empty, roads in California, so we are aware of what technology can now do.

Compared to most other business processes, the audit remains very dependent on manual work. Audit firms also worry about being able to attract good people to do mundane work.