Auditors' perceptions of the impact of digitalisation on the audit profession

The paper examines the causal relationship between technological progress and the development of the external audit profession. It aims at empirically testing the use of new technologies (data analysis software and the communication platforms) and its impact on external audit firms. This research is based on a questionnaire of 180 auditors conducted during the second half of 2021. Our results show that the effects of digitalisation on the tools and working methods of the external audit profession are positive. Firms that operate in a technologically developed environment have adopted new professional practices which have been prominent since the COVID-19 crisis. Emphasising the crucial role of adopting modern communication and data analysis tools, this study underscores the imperative for audit firms to stay current with IT advancements to ensure competitiveness and operational sustainability. This research provides an opportunity to delve into the current technological landscape post-pandemic, alongside the challenges and outlooks of auditors concerning technological evolution.