Title: The new auditor: what does the future hold?

Authors: Jacques Hendieh

Addresses: INSEEC Business School, 37 Quai de Grenelle, 75015 Paris, France

Abstract: Artificial intelligence (AI), robotics and automation, and big data analytics are rapidly transforming the external audit profession. This exploratory study investigates how these emerging technologies are currently utilised by external auditors in Lebanon, assessing their advantages, challenges, and auditors' perceptions. Through a comprehensive literature review and a survey conducted among Lebanese external auditors between September and October 2024, the study reveals that 82% of auditors believe these technologies could significantly improve audit quality, particularly in terms of accuracy and efficiency. The study contributes to the theoretical understanding of technology adoption in auditing by developing a framework that links technological integration to perceived audit risk and quality enhancement. From a managerial perspective, the findings suggest that auditing firms should prioritise training on the use of these technologies and address security concerns to foster greater acceptance. Policymakers are encouraged to consider regulatory reforms that ensure the secure use of technologies.

Keywords: external audit; accounting; technology; audit quality.

DOI: 10.1504/IJCA.2025.146435

International Journal of Critical Accounting, 2025 Vol.14 No.3, pp.290 - 311

Received: 27 Nov 2024
Accepted: 05 Feb 2025
Published online: 29 May 2025 *

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