In the era of accelerated digital transformation, blockchain has emerged as a disruptive force in the auditing profession. This study presents a Systematic Literature Review (SLR) of 20 peer-reviewed articles from Scopus-indexed journals (2020–2025), critically examining the opportunities and challenges of blockchain adoption in auditing. The review finds that blockchain enhances audit quality through real-time data access, immutable transaction records, and automation via smart contracts—leading to improved transparency, fraud detection, and operational efficiency. However, adoption remains limited due to regulatory uncertainty, high implementation costs, technical interoperability issues, and organizational resistance within traditional audit firms. Emerging concerns such as private key vulnerabilities, ethical ambiguities, and role conflicts in interdisciplinary audit teams further complicate adoption. Despite these barriers, recent literature highlights new opportunities, including collaborative audit ecosystems and the rise of Audit 4.0, where blockchain is integrated with AI and IoT for predictive, real-time assurance. The study calls for global regulatory harmonization, cross-platform audit standards, and empirical validation of blockchain-based audit systems. It also proposes a future research agenda centered on the convergence of blockchain and artificial intelligence to enhance risk detection, audit automation, and digital accountability. The findings offer actionable insights for regulators, auditors, and scholars navigating the evolving nexus of technology and assurance.