Digital tools have fundamentally changed the way auditors plan, conduct, and report on audits. The change is not only in the speed of work and efficiency, but also in the logic of the approach - from sampling to examination of the whole, from periodic and retrospective to continuous auditing. Such technological transformation not only changes the way auditors work but also fundamentally affects the understanding of what it means to be an auditor. The focus shifts from verification to understanding, from control to interpretation, and from the past to prediction. The aim of this paper is to analyze and present how digital tools, including artificial intelligence, change the way auditors work and the implications for the development of auditing skills and, consequently, the auditing profession as a whole. This paper drew on secondary data sources, including relevant scientific articles, publications from professional organizations, and international standards. Select journalistic sources were used illustratively to reflect recent developments in the research domain, subject to interpretative processing conducted by the author. The methodological approach is based on the application of analysis and synthesis, descriptive and comparative methods, complemented by the critical-interpretative approach to examining the technological, ethical and professional challenges of AI implementation in audit practice. The theoretical approach is conceptually based on the interdisciplinary integration of analyzed sources and the author's experience in contemporary audit practice regarding risk management and institutional adaptation. This is integrated with the concept of digital transformation and development in the context of rapid technological changes.

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