Artificial intelligence (AI) has undoubtedly become an instrumental force driving the future of numerous industries. As AI applications proliferate across business landscapes, the audit profession faces an inevitable evolution. The once conventional role of auditors is transforming, accommodating new demands and risks presented by AI technologies. Auditors are no longer just financial fact-checkers; they now wear the hats of tech-savvy risk assessors, AI ethicists, and trusted advisors.