In a rapidly changing business environment, with technology and Artificial Intelligence commonly disrupting various industries, there is a fear that the demand for auditors will tremendously decrease in the near future. This fear stems from the potential automation implemented in the auditing industry that continues to simplify or eliminate human intervention. On the other hand, the development of emerging technology has a potential to benefit the audit industry to perform audit procedures more efficiently and effectively and thus improve audit quality. The purpose of this paper provides an overview on the potential disrupting impact of emerging technologies using auditing as a context and conclude that disruption seems possible, there is too much human judgement required to eliminate the need for auditors. The emerging technology can be a complement asset depending on how the accounting professional embrace the impact and take the advantage of the power of technology. Related emerging issues and implication to the accounting profession and education are also discussed.