جستجوی مقالات مرتبط با کلیدواژه « آینده حسابرسی » در نشریات گروه « حسابداری »

In recent years, numerous changes and developments have impacted the auditing profession and are expected to continue influencing it in the future. Advances in information technology and the impact of their tools on audits, new needs of audit users, new reporting and governance models, domestic and global economic and political events, etc., are examples of these changes. Evidence shows that the necessary changes in auditing are not keeping pace with the speed of these developments, resulting in delayed and mostly passive responses. To sustain the profession, improve service delivery, and enhance audit quality, it is crucial to respond to upcoming changes proactively and be prepared for the future by identifying and reacting to emerging trends. Otherwise, the auditing profession risks losing its status as a valuable service. Identifying the drivers of change is the first step in addressing these changes, allowing us to prepare for future events. Therefore, the purpose of this research is to systematically review the literature, classify the results, and interpret the findings to identify the future drivers of auditing.

This research is both practical and qualitative, conducted using a meta-synthesis approach. The process involved setting research questions, systematically reviewing the literature, screening the identified studies, extracting information from the articles, and analyzing and synthesizing the qualitative findings. After quality control, an interpretation of the findings was presented. By employing a meta-synthesis approach, the research provides comprehensive and interpretive results, offering a clear picture of the future of auditing.

After reviewing the content of 41 studies, 62 drivers affecting the future of auditing were identified and categorized based on their impact on the near and distant environments. Of these, 28 drivers were classified according to the P.E.S.T.L.E. framework (Political, Economic, Social, Technological, Legal, and Environmental). Additionally, 34 drivers related to the near environment were organized into eight general categories: human resources, academic and professional education, audit procedures and approaches, professional structure, stakeholders, work standards, reporting frameworks and corporate governance, and customers and the business environment.

Based on the findings of the conducted studies, stakeholder needs to give meaning to the audit. Currently, stakeholders expect the audit to provide more insight into a changing environment. Additionally, they anticipate an expanded audit scope and the use of more innovative tools. To meet these needs, auditors are expected to proactively address changes, enhance the quality of auditing by acquiring and applying necessary skills, and ensure that the educational system includes more up-to-date topics. Policymakers should also ensure the continuous adaptation of standards to align with ongoing changes in this complex environment.

Technological developments have faced the audit profession with the challenge of the obsolescence of old and traditional methods. Traditional auditing methods are not suitable for auditing today's large and complex organizations. Therefore, the use of information technology and new information tools to provide timely and accurate information about the financial flows of auditing institutions seems vital. In the world today, experts believe that planning and foresight are an inevitable necessity, which requires futurology. This study examines changes in auditing practices expected by Iran auditing professionals within the next ten to twenty years. In this research, mixed methods (quantitative and qualitative methods) are used and university and auditing professionals' opinions collected through open questionnaires, interviews, and Delphi in the first half of 2022. The Delphi analysis in two rounds indicate the acceptance of 24 drivers in the field of changing regulations, structure, and audit procedures. The results show that the audit needs to be changed and updated in the fields of information technology, laws and standards, audit structure, and procedures. In addition, the emergence and acceptance of new business models will require the auditor to be familiar with these models, and despite the difficulties that new technologies create, it will help improve the performance of auditors and is not expected to have detrimental effects on the auditing profession

Blockchain technology has been cited as a transformative factor in the auditing profession that leads to increased efficiency and changes in auditing methods and procedures. The purpose of this study was to analyze the dimensions and also to identify the components of each dimension of blockchain technology efficiency in the audit profession. For this purpose, this research has evaluated previous researches with a qualitative approach and meta-synthesis tools. In this study, a total of 189 articles were extracted and reviewed, which after analysis, the desired components of 99 articles were finalized. The findings of this study led to the identification of thirteen dimensions. Finally, using the Shannon quantitative entropy method, based on the content analysis approach, the effect coefficients of the components identified in the finalized research were determined. Findings showed the most important effective indicators of opportunities due to the adoption of global accounting laws, changes in standards, auditing procedures and the impact of company-specific laws, increasing academic expertise, increasing free and special trade zones, cultural globalization, reducing age structure Labor force, expanding the level of women's participation in the workplace, increasing the welfare demand of older people and the importance of leisure and increasing consumer welfare, increasing the use of clean energy and reducing the importance and use of fossil fuels, future capitalism and the application of science And new technologies in business.