Independent Auditing Profession Research Futures Study with Emphsis the Evolution of E-Commerce

The overall purpose of this paper was to research the future of the independent auditing profession with an emphasis on the evolution of e-commerce.

Based on the type of research, the research method is a type of combined research, some of which is qualitative and some of which is quantitative, and based on the purpose is applied and based on the data collection method is descriptive-survey and exploratory. Scenario development is one of the tools suggested in this paper that can be used to examine the future consequences of making decisions and implementing various strategic policies regarding the possible future of the independent auditing profession.

After identifying the factors shaping the independent auditing profession in the context of the evolution of e-commerce, three scenarios were obtained with the titles of intelligent auditing, social learning and knowledge retrieval.

Considering the conditions of the factors shaping the strategic future of the independent auditing profession in the context of the evolution of e-commerce in terms of effectiveness and efficiency, the second scenario (intelligent auditing) was proposed.