The objectives of this study are to introduce geo-spatial and emerging information technologies and its applications in resource and environmental auditing. This article presented characteristics of GIS applications and Artificial Intelligence Technology. Auditing application cases, implemented by National Audit Office of P. R. China, Nanjing Branch and Wuhan Branch, was introduced in the article. We also introduced trends and outlook of emerging new technologies, including Big Data, Internet of Things, Cloud computing, augmented reality, and their impacts on auditing. In the future, geo-spatial technology combining with emerging technologies, including Big Data, New database, Smart Mobile Phone, and quantitative tools will improve the reliability of audit evidences and enhance the auditing conclusions and functions.

Key Words : Geo-Spatial technology, Emerging technology, Geographic information system, National Audit Office of P. R. China