**Author details**

André Schreuder and Hanlie Smuts\* University of Pretoria, Pretoria, South Africa

\*Address all correspondence to: hanlie.smuts@up.ac.za

© 2023 The Author(s). Licensee IntechOpen. This chapter is distributed under the terms of the Creative Commons Attribution License (http://creativecommons.org/licenses/by/3.0), which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

*Perspective Chapter: Audit Digitalization – Key Impacts on the Audit Profession DOI: http://dx.doi.org/10.5772/intechopen.109042*
