A Framework for Identifying Key Drivers Affecting the Future of Auditing with a Focus on Industry 4.0 Technologies

Industry 4.0 technologies have influenced the evolution of audit profession. This paper identifies and analyzes key drivers affecting the future of auditing, focusing on industry 4.0 technologies. This paper is a practical study. In this paper the interview and questionnaire tools were used to collect data. The experts of the paper were 10 people size of the managers in auditing organization, the capital market and university community. Experts specialize in the field of auditing and digital technologies. The sampling method is judgmental considering the expert-oriented nature of the research. The 20 drivers of the paper were extracted by studying the literature and interviewing experts. In order to screen the drivers in the first stage, expert questionnaire and fuzzy delphi method were used. In the next step, the drivers screened in the first stage were ranked through the priority questionnaire and the Maros decision-making method. Among the 20 drivers, 9 drivers had a defuzzy number higher than 0.7. The drivers of the willingness to change in audit managers, rating criteria of audit firms, changing audit standards to apply processes based on Industry 4.0 thechnologies, the nature of training in audit firms and accounting information systems of companies have the highest priority. Focusing on key drivers helps to create an opportunity to shape the future and increase policy flexibility. The analysis of these drivers increases the ability to understand emerging risks and opportunities and helps to better prepare for changes in the future and the widespread use of these technologies in auditing.