This report, prepared by a student, explores the significant impact of technology on audit engagements. It begins with an email to a colleague discussing three key technologies: drone technology, cybersecurity tools, and intelligent automation. The report provides a brief explanation of each technology, highlighting their disruptive potential by reducing the need for human auditors and enabling advanced data analysis. Drone technology offers new perspectives and efficiencies, cybersecurity tools mitigate the risks associated with large datasets, and intelligent automation streamlines audit processes through predictive analytics, digital automation, and cognitive technologies. The report then discusses the potential for these technologies to replace human auditors, concluding that while technology will change the way auditing is performed, human auditors will still be essential for applying skepticism and judgment. Finally, the report suggests the adoption of intelligent automation due to its advanced features and benefits for audit engagement, including effective communication and analytical procedures, which will assist auditors in conducting efficient and effective audit programs. The report also includes detailed rationales for each technology, referencing relevant sources.