“…Real time auditing/Auditing Internet of Things (IoT) X , , , (Dabbagh et al, 2019), (Du et al, 2021), (Atik & Kelten, 2021), (Liu et al, 2019), , Auditor's new professional roles X , (O'Leary, 2017), (Demirkan et al, 2020), , (Kend & Nguyen, 2020), , (White et al, 2020), Blockchain Smart Contracts/Smart Audit Procedures/Audit 4.0 X , , , , , (Dai et al, 2019), (Dabbagh et al, 2019), (Du et al, 2021), (White et al, 2020), (Lombardi et al, 2021), (Cai, 2021), , , (EY, 2022) Distributed consensual accounting records -Decentralized audit trail X , (Peters et al, 2018), Triple-Entry bookkeeping in Blockchain X , (Atik & Kelten, 2021), (Cai, 2021), (Faccia et al, 2019) Permissioned Access to Auditor/Privacy in Access X , (Zhang et al, 2019), (Carlson, 2019), (McCallig et al, 2019) Vol. 22…”