Challenges and Transformations of the Auditing Profession in the Contemporary Era
Keywords:
Auditing, Auditing Challenges, Developments in the Auditing Profession, Present EraAbstract
This study aims to identify structural challenges and analyze emerging transformations in the auditing profession in the digital age from the perspective of Iranian auditors. This research employed a descriptive-survey design. The statistical population consisted of professional auditors with at least five years of experience, from which 89 participants were selected using simple random sampling. Data were collected through a structured questionnaire whose validity was confirmed by expert review and reliability verified using Cronbach’s alpha (0.86 for challenges and 0.78 for transformations). Data analysis was conducted using SPSS software, including one-sample t-tests and normality assessments . The findings indicate that auditing challenges are significantly above the average level (P<0.05), with key issues including insufficient corporate investment, lack of auditor liability insurance, and the small size of audit firms. Conversely, professional transformations are also significantly above the average (P<0.05), with the strongest effects observed in improving audit effectiveness, efficiency, and professional communication. Despite existing structural and institutional challenges, technological transformations have the potential to mitigate these obstacles and facilitate the evolution of the auditing profession.
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Copyright (c) 2025 Mohammad Rahimi (Corresponding author)
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