Okhomina Aisosa Favour

This study examined the effect of automation technologies on auditing practices in Nigerian Small and Medium Enterprises (SMEs). Specifically, it investigated the impact of Machine Learning, Artificial Intelligence, Robotic Process Automation, Cloud-Based Accounting Systems, and Blockchain Technology on audit efficiency, accuracy, and reliability. A structured questionnaire was administered to accounting and auditing professionals, and 360 valid responses were analyzed using multiple linear regression. The findings revealed that all five automation technologies had significant positive effects on auditing practices, indicating that the adoption of these tools enhances audit quality, reduces human error, and improves compliance with auditing standards. The study concludes that automation technologies are reshaping the auditing landscape, enabling auditors to focus on higher-value analytical tasks. It recommends that SMEs in Nigeria invest in digital audit tools and capacity-building initiatives to strengthen audit processes and maintain competitive advantage in a technologydriven environment.