Smart Auditing in the Age of AI and Blockchain A Framework for Enhancing Audit Quality and Combating Corruption In a world increasingly shaped by digital innovation, the auditing profession stands at a critical crossroads. Traditional audit methodologies are no longer sufficient to tackle the growing complexity of financial fraud, corruption, and stakeholder expectations. As the demand for greater transparency, efficiency, and accountability intensifies, a new auditing paradigm is urgently required. This groundbreaking book presents a transformative framework that integrates Artificial Intelligence (AI) and Blockchain technologies into smart auditing practices, redefining how audits are conducted, governed, and evaluated in both the public and private sectors. Combining deep theoretical insight with empirical evidence, the book explores how AI can automate anomaly detection, risk assessment, and data analysis, while blockchain offers immutable, real-time audit trails that elevate trust and fraud resistance. Inside This Book, You Will Discover: • How smart technologies reshape audit quality frameworks and address corruption. • The role of AI and blockchain in transforming financial, performance, compliance, and forensic audits. • Empirical case studies demonstrating the effectiveness of digital audit tools. • Strategic guidance for regulators, policymakers, auditors, and academic researchers. • Solutions to the audit expectation gap in the era of digital transformation. This book is an essential resource for: • Auditors and audit firms seeking to enhance service quality and adopt smart tools. • Regulators and policymakers aiming to modernize oversight and anti-corruption strategies. • Academics and students in accounting, auditing, and information systems. • Corporate governance professionals navigating the complexities of ethics, fraud, and assurance in the digital age. About the Author Prof. Dr. Amin ElSayed Ahmed Lotfy Former President of Beni Suef University, Professor of Accounting and Auditing, CPA, and internationally recognized scholar. Author of over 120 books and 60+ academic papers, he is a thought leader in auditing reform, digital transformation, and governance in emerging markets. His work bridges the gap between theory and practice, policy and profession.