According to CSI.com, recently, "Theory of Auditing Theory and Practice" edited by Professor Chen Hanwen of the University of International Business and Economics and Professor Han Hongling of Zhejiang University has been formally published. In the era of "Smarter Cloud Area", the audit environment and auditing objects will have profound effects This will inevitably lead to major changes in auditing techniques, methods and models. To this end, this book systematically explores the future changes in auditing in a special chapter, including information system auditing, data auditing, blockchain auditing, and artificial intelligence auditing. It provides students with a comprehensive perspective on data from both theoretical and practical levels. Time's Future Audit provides forward-looking insights.