This study analyzes the state of the art in the literature about information technology, artificial intelligence, and blockchain in auditing. A bibliometric analysis was utilized to depict publishing activity, research trends, and popular topics. In all, 328 studies were published between 2017, and 2022 in the Web of Science core collection, which is one of the most trustworthy databases, and the most important authors, journals, topics, and countries related to the keywords of the study were identified. To visually represent the data, the study employed the software VOSviewer, which graphically displays the relationships and patterns within the literature. This research allows us to suggest potential future research directions that may be useful in reflecting on the significant impact that technology will have on the development of the auditing profession. Four independent research trends were identified: The first trend shows the determinants of independence, and audit quality in an information technology environment. The second trend focuses on the challenges of applying blockchain technology in the auditing, and accounting professions. The third trend is the analysis of accounting data using artificial intelligence technologies. The fourth trend is related to the impact of modern technological systems on auditors’ performance in the future.

本研究分析了审计领域有关信息技术、人工智能和区块链的最新文献。利用文献计量分析来描述出版活动、研究趋势和热门话题。2017 年至 2022 年间，Web of Science 核心合集总共发表了 328 项研究，这是最值得信赖的数据库之一，并且确定了与研究关键词相关的最重要的作者、期刊、主题和国家/地区。为了直观地表示数据，该研究使用了 VOSviewer 软件，该软件以图形方式显示文献中的关系和模式。这项研究使我们能够提出未来潜在的研究方向，这些方向可能有助于反思技术对审计行业发展的重大影响。确定了四个独立研究趋势：第一个趋势显示了信息技术环境中独立性和审计质量的决定因素。第二个趋势侧重于在审计和会计行业应用区块链技术的挑战。第三个趋势是利用人工智能技术分析会计数据。第四个趋势与现代技术系统对未来审计师绩效的影响有关。并在信息技术环境中审核质量。第二个趋势侧重于在审计和会计行业应用区块链技术的挑战。第三个趋势是利用人工智能技术分析会计数据。第四个趋势与现代技术系统对未来审计师绩效的影响有关。并在信息技术环境中审核质量。第二个趋势侧重于在审计和会计行业应用区块链技术的挑战。第三个趋势是利用人工智能技术分析会计数据。第四个趋势与现代技术系统对未来审计师绩效的影响有关。