The audit expectation gap—broadly defined as the difference between how those who use financial statements view the role of auditors versus the beliefs of the auditors themselves—has caused friction for decades. This study delves into how transitioning from traditional to digital auditing practices affects the audit expectation gap. The researchers examine new areas where the expectation gap might emerge and the challenges posed by this paradigm shift. Highlighting the evolution towards a digital audit environment, they suggest a move from a defensive approach—where auditors primarily educate stakeholders about their responsibilities—to a more proactive utilization of digital tools. These tools not only fulfill but potentially exceed stakeholder expectations in critical areas, such as fraud detection and internal control maintenance.