What is digital disruption? $($LO$1)7\mathrm{.}2$ Why is it important for accountants to understand digital technology? $($LO$1)7\mathrm{.}3$ Explain how increases in computer power and big data have influenced what accounting can achieve. $($LO$2,3)7\mathrm{.}4$ Explain how cloud computing has influenced when and where accounting is done. $($LO$2,3)7\mathrm{.}5$ Identify three ways that digital technology has improved audit practice. $($LO$4)7\mathrm{.}6$ How is blockchain technology likely to influence audit? LO$2,47\mathrm{.}7$ Identify an ethical risk that can arise due to increased use of digital technology? $7\mathrm{.}8($LO$5)$ What is a privacy audit? $($LO$5)$