This paper studies the outgrowth of artificial intelligence and blockchain technology in modern-day accounting and auditing practices. The abilities of cognitive technologies are in focus in recent studies, as well as their impact on the audit process and the auditors. The scope and useful features of Blockchain, its business models, the procedures involved, its associations with other technologies, and its connections to accounting theories are all examined in this paper. The results are consistent with one of the most intriguing theories, which holds that technology, acting as an external force, has the power to unite several academic disciplines, such as management, accounting, auditing, computer science, business, and engineering. Although the linkages with accountability need to be established and supported, Blockchain clearly impacts accounting auditing in previous studies.