Understanding the evolving role of AI and emerging technologies in audit processes is essential for firms aiming to enhance efficiency, accuracy, and client service. Jonathan Kraftchick, Partner & Innovation Leader, and Tara Edwards, Chief Transformation Officer at Cherry Bekaert, discuss how AI and emerging technologies are transforming audit planning, execution, and reporting. They highlight AI's role in anomaly detection, risk assessment, sampling precision, and continuous auditing, while emphasizing the importance of proper training, data security, and firm readiness. The conversation emphasizes professional skepticism, compliance, and strategic oversight for effective AI adoption.