<![CDATA[Digital technologies have fundamentally transformed the way external audits are planned and conducted. However, understanding of the reasons accounting firms adopt digital technologies and their associated impacts remains fragmented across countries, technology types, and theoretical perspectives. This review aims to summarize and synthesize the available empirical evidence. The study employed the PRISMA 2020 protocol by systematically reviewing 71 articles published in reputable journals in accounting, auditing, and information systems. After removing three duplicate articles, screening 68 titles and abstracts, and assessing 27 full-text articles, 23 studies were included in the final synthesis. The findings reveal three major patterns. First, the adoption of audit technologies is influenced by the interaction of individual, organizational, and environmental factors, with the relative importance of these factors varying across national contexts and firm sizes. Second, survey-based studies primarily employ technology adoption models such as TAM, UTAUT, TOE, and DoI, whereas artifact development studies are predominantly based on the design science approach; nevertheless, research examining the technology adoption process remains limited. Third, automation improves audit efficiency by reducing repetitive tasks, while analytics enhances anomaly detection capabilities. However, improvements in audit quality depend on the maturity of IT governance, auditor competencies, and firm size. This synthesis also identifies five significant research gaps, including the limited empirical evidence in the Indonesian context, and provides a strategic roadmap for advancing digital audit research in developing countries.]]>
