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This work explores the profound effects of digitalization on the fields of
accounting and auditing. It highlights innovative technologies such as blockchain,
robotic process automation (RPA), and digital twins, which are redefining traditional
accounting frameworks. The concept of continuous auditing (Audit 4.0) is
introduced as a transformative approach to enhance real-time reporting and
monitoring. The study examines the potential of blockchain technology to reshape
capital structures in the digital economy, paving the way for the emergence of "smart
firms" driven by artificial intelligence.