This study explores the impact of technological innovations on audit transparency, objectivity, and assurance. The study employs a systematic literature review methodology, analyzing a wide range of scholarly articles, research papers, and reports to synthesize the findings. The methodology involved identifying keywords, conducting comprehensive searches in academic databases, and evaluating the selected literature. The study identifies key themes on how technological innovations impact audit practices through analysis of the literature. The impacts of technology include enhanced audit transparency through improved documentation capabilities, real-time reporting, and increased stakeholder engagement. Technological advancements bolster audit objectivity by automating repetitive tasks, facilitating advanced data analysis, and promoting standardized audit procedures. However, the analysis highlighted challenges associated with the use of technology in audits including complex technology implementation and the potential for biases. This research study contributes to the existing body of knowledge by consolidating relevant research and insights on the subject matter.

Art studies and activities for older adults have received significantly less attention as a result of prohibitively expensive materials that are unfit for commercial use, and research utilizing digital technology to investigate artistic activities for older adults is extremely limited. The purpose of this article is to analyze and review recent research in these fields to summarize the current trends. The literature review comprised 108 articles from databases that included Scopus, ScienceDirect, and Google Scholar. The papers were subjected to a thorough examination by the VOSviewer program and researchers, who utilized content analysis to classify them into four themes: 1) inclusive design; 2) accessibility; 3) digital art therapy and 4) digital technology environments. Further investigation and development are necessary to propose a novel approach to instructing senior-level art utilizing cutting-edge technologies, which could be enhanced by the findings of this review article.

In the new era, an important component of China’s social governance system construction is to strengthen and innovate social governance to improve the ability and level of social governance in China. To ensure the long-term stability of the country and the well-being of the vast majority of the people, it is necessary to be adept at strengthening social governance, continuously improve and improve the governance system that is suitable for the development of modern society with scientific thinking methods, and enhance the level and capacity of governance in China. Based on this, this paper discusses how to promote the innovation of social governance in the digital age, and proposes innovative ideas on the model of social organization governance under the guidance of <Economic Diversification Plan for Macao SAR (2024–2028)>.