Evolution Of Auditing In The Face Of The Digital Transformation Of Enterprises: Challenges And Perspectives

Abstract

In today's age of vast data availability, digital transformation acts as a crucial strategic asset that enables businesses to improve their competitive edge while supporting sustainable and efficient growth. This paper relies on a review of specialized literature from the last five years to explore how digitalization influences the auditing process. The findings suggest that digital transformation may either increase or decrease audit fees and modify audit risk levels. Moreover, it contributes to enhanced audit quality and a greater accumulation of audit evidence. These impacts are especially notable in private enterprises and firms outside the Big 4, highlighting that the effects of digitalization vary with the organizational context. Ultimately, this study investigates the changes brought about by digital transformation in auditing and emphasizes the need to adjust practices to optimize professional standards and strengthen corporate audit systems.