Technology has brought about many changes in the way and manner in which businesses operate, among which service-providing businesses like taxis, restaurants, and audit professions, to mention a few. To date, auditors have no option but to consider digitalization as part of the audit approach. As a result, the current study aims to examine the adoption of technology in audit by extending the Unified Theory of Acceptance and Use of Technology (UTAUT) through the moderating effects of digitalization on the audit profession in Nigeria. The study used UTAUT to investigate the effect of digitization, artificial intelligence, robotic process automation, intention, and efficacy on the audit profession in Nigeria. The study used quantitative data collected through questionnaires distributed to members of the Institute of Chartered Accountants of Nigeria (ICAN) and the Association of National Accountants of Nigeria (ANAN). In terms of analysis, the study used structural equation modelling (SEM) for the major analysis using AMOS software. Among the major findings of the study are that there is a substantial correlation between exogenous constructs, digitalization, and the audit profession. And that new equipment substantially impacts the audit profession in Nigeria. The study also found that employees with new skills had a substantial impact on the audit profession in Nigeria. The policy implication of the study is that government and accounting professional bodies in Nigeria should plan to provide technological support to auditors, thereby encouraging those who are yet to adopt technology in conducting their work, which will overall increase the efficiency and effectiveness of the audit profession.