Document Type : Original Article
Authors
1 Department of Accounting, Khom.C., Islamic Azad University, Khomein, Iran
2 Department of Accounting, Khor.C., Khorramabad, Iran
3 Department of Accounting, Khom.C, Islamic Azad University, Khomein, Iran
4 Department of Accounting, Ar.C. Islamic Azad University, Arak, Iran
Abstract
With the expansion of emerging technologies such as artificial intelligence, big data, and blockchain, the traditional competencies of auditors are no longer sufficient to meet professional requirements in the digital era, creating an urgent need for a comprehensive model of professional competencies grounded in digital transformation. Accordingly, this study was conducted with the aim of designing and validating a model of professional competencies for auditors based on digital transformation within the Iranian Association of Certified Public Accountants. Methodologically, this research is non-experimental (descriptive) and employs a cross-sectional survey approach. In the qualitative phase, participants included auditing professors and senior managers from the Association of Certified Public Accountants, selected through purposive sampling, with theoretical saturation achieved after 15 interviews. In the quantitative phase, the statistical population consisted of managers and experts within the same association, and a sample of 140 participants was estimated using Cohen’s power analysis. Data were collected through semi-structured interviews and questionnaires. Qualitative data were analyzed using thematic analysis with MAXQDA software, while quantitative data were analyzed using the partial least squares (PLS) method via SmartPLS software. Findings revealed that the ability to manage risk and internal controls through digital tools, professional and technical knowledge in the digital era, and leadership and management of digital auditing teams significantly influence the capacity to utilize intelligent auditing technologies and implement digital transformation within auditing strategies. These components, by enhancing continuous learning and knowledge updating in the digital transformation era, as well as data-driven analytical and critical thinking skills, lead to creativity and innovation in digital auditing. Ultimately, through digital communication and interpersonal skills, professional ethics and accountability in the digital environment, and decision-making and professional judgment based on artificial intelligence, the comprehensive framework of auditors’ professional competencies in the digital era is actualized.
Introduction:
Auditing is one of the vital jobs in financial management that plays a very important role in ensuring the transparency and accuracy of financial information of companies and organizations (Azadbakht et al., 2025). The auditing profession has been influenced by digital transformation for over a decad and has been redefined in the form of “digital auditing” (Ghasemi et al., 2024). In fact, the rapid advancement of digitalization has transformed the accounting profession. Following this, audit firms and auditors have also potentially been affected by the advancement of digital technology, especially big data, artificial intelligence and blockchain, and require new professional competencies and capabilities (Hamzeh and Ramsheh, 2023). In the era of digital transformation, auditors are expected to have special capabilities & competencies. Proficiency in digital auditing address key challenges, including fraud, the expectation gap, auditor independence, and audit quality (Vitali & Giliyani, 2024). A critical concern in modern auditing amid digital transformation is to ensure the auditor's capabilities, skills, knowledge, and expertise, which has been raised as audit competencies (Sudrajat et al., 2024). Since the accuracy of audit results hinges on auditors' professional competencies, enhancing these competencies has become a priority. In the current era, when digital technologies are recreating specialized jobs at an increasing pace, the auditing profession has not been left out of this transformation. In such a context, identifying and developing professional competencies commensurate with this transformation has become a strategic necessity for the sustainability and effectiveness of auditors. The main concern in this study is to what extent the Iranian certified public accountants' community has redefined its competencies to respond to the demands of the digital age and what model can be a guide in this direction. This issue is also important from a negative perspective because the lack of a localized and systematic model for auditors' digital competencies may lead to a knowledge gap, reduced public trust, inability to adapt to new technologies, and ultimately the decline of auditors' professional status in the face of international institutions and competitive environments. In the absence of such a model, ineffective training programs and human resource development policies will remain aimless. Although research has been conducted in the field of digital competencies and the evolution of the role of auditors in recent years, these studies have mainly focused on developed countries and different professional systems and often lack a combined theoretical and local approach. A review of the available literature shows that a comprehensive framework for modeling the professional competencies of Iranian auditors in line with the requirements of digital transformation has not been designed. The contribution of the present study to the research and theoretical synergy is to provide a native model for the digital competencies of Iranian certified auditors by utilizing scientific methods, thus completing a neglected link in the connection between digital transformation and the auditing profession. The present study answers the key question of what is the model of professional competencies of auditors based on digital transformation in the Iranian certified accountants' community and how valid is it?
Method:
This study was conducted within the framework of the pragmatism paradigm and by adopting a combined approach of induction and deductive reasoning. This study adopts an applied and developmental approach and aims to design and validate the professional competence model of auditors in the context of digital transformation. From a methodological perspective, this study is classified as non-experimental (descriptive) research and was conducted using a cross-sectional survey strategy and a mixed exploratory research design (qualitative-quantitative). The qualitative phase involved participants such as included auditing professors and managers of the Iranian Certified Public Accountants Association, which was achieved through purposive sampling and by selecting 15 people to achieve theoretical saturation. In the quantitative section, the statistical population included managers and experts of the Iranian Certified Public Accountants Association, which was estimated to be 140 people using the Cohen power analysis rule. Interviews and questionnaires were used to collect data. The interviews were analyzed using thematic analysis and Maxqda software, and the data from the questionnaire were analyzed using the partial least squares method and SmartPLS software.
Results:
In the findings section, in order to explain the professional competence model of auditors based on digital transformation in the Iranian Association of Certified Public Accountants (IACPA), a series of semi-structured and specialized interviews were conducted with the participation of university professors in the field of accounting and auditing and senior managers of the Iranian Certified Public Accountants' Society. The qualitative data obtained from these interviews were analyzed using MaxQDA software and based on the theme analysis model based on Braun and Clarke’s (2022) six-step approach. After completing the initial steps, a comprehensive report of the qualitative analysis was prepared in the sixth step, in which 12 main themes and 72 sub-themes were extracted.
Conclusion:
The results of the study showed that the ability to manage risk and internal control with digital tools, professional and technical knowledge in the digital age, and leadership and management of digital audit teams affect the ability to use technology and smart audit tools and digital transformation in audit strategies. The aforementioned components, by affecting continuous learning and updating knowledge in the era of digital transformation, and analytical skills and critical thinking based on data, lead to creativity and innovation in digital auditing. Ultimately, the professional competencies of auditors are achieved through communication and interpersonal skills in the digital environment, ethics and professional responsibility in the digital world, and decision-making and professional judgment skills based on artificial intelligence.
Keywords: Auditors' professional competencies, digital transformation, Iranian Certified Public Accountants' Society
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