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جميع الحقوق محفوظة ـ اإلعتداء عىل حق املؤلف 38 بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية Industry 4.0: is marked by extended use of internet (IOT), smart systems and robotics, Artificial Intelligence and Machine Learning and Smart factories in the existence of biga data analytics and blockchain. A. What is the Evolution of Auditing through time?B. What is the effect of Industry 4.0 and its tools on External Auditing?Industry 4.0 has led to several positive effects on auditing; it will significantly change the auditing profession by providing effective, efficient, and real-time assurance through: 1) automating current procedures, 2) enlarging their scope: As it enables continuous data monitoring and validation, 3) shortening timing, 4) increasing the accuracy of the auditor's professional judgments. 5) enabled conducting a comprehensive audit instead of auditing samples.