The aimDigital Integration of thisIndependent Audit study is to examine how the digital integration process driven by Industry 4.0Industry 4.0 affects the field of independent auditing. Digital integration has increased auditAudit speed, efficiency and accuracy by enabling businesses to automate data collection and processing. In this study, the concept of auditing, the digital integration process, and the impact of this process on independent auditing, auditors and tax practices are discussed based on a literature review. Technologies such as artificial intelligenceArtificial Intelligence, big dataBig Data analytics, IoT, cloud computing and blockchain have transformed traditional auditing procedures into real-time, technology-driven processes known as Auditing 4.0. These developments have reduced auditing costs and increased transparency, allowing for more comprehensive risk assessment and decision-making processes. This study emphasizes that auditors need to improve their technological competencies to keep up with evolving auditing methodologies and adopt data-driven tools. In addition, the digitalization of tax processes such as e-invoice and e-book in Türkiye has facilitated cross-auditing and strengthened tax security. As a result, digital auditingDigital Audit supports better governance, minimizes human error, and increases stakeholder confidence in financial reporting.