Abstract: The widespread adoption of emerging information technologies such as artificial intelligence, big data, and blockchain in the age of digital intelligence has profound implications for both audit subjects and audit objects. It not only influences their problem-solving approaches but also reshapes traditional audit rules and norms. This paper aims to explore the utilization of six types of emerging information technologies in auditing, namely artificial intelligence, big data, process mining, robotic process automation, blockchain, and drones. Based on this exploration, this paper conducts a comprehensive analysis of the positive and negative drivers and constraints that impact the application of technological innovation in auditing practice, considering both the benefits and limitations. Additionally, this paper presents policy recommendations to address the constraints in the practical application of innovative audit technology methods. These recommendations aim to foster the healthy development of audit practices in China, aligning with the concept of complete audit coverage.