Futures study of emerging technologies in Iran's financial auditing profession: A Delphi-based scenario analysis

The development of smart technologies such as data analytics, artificial intelligence and blockchain in the world has caused the future of businesses, especially financial auditing, to be affected by emerging technological trends. Developments that can lead to benefits as well as challenges, and facing them requires anticipation and planning. The aim of the current study is to explore the Iranian financial auditing profession from the perspective of emerging technologies and to identify probable futures and key uncertainties.Accordingly, in this research, first, using quantitative and qualitative methods in the form of horizon scanning, including systematic review and interviews, 31 projections of changes in the future of the auditing profession in Iran were extracted, and then, the questionnaire containing projections related to the next 10 years was completed using the two-stage Delphi method by 30 experts, including auditors, managers and academics. Finally, based on the collected data, the amount of consensus, probability and effect of each of the projections was estimated and analyzed.The findings showed that the development of new standards, increasing audit efficiency, changing academic syllabus, obtaining new qualifications for auditors, changing the nature of evidences and using data analytics models, are the main projections of the probable future of auditing and although the probability of entering technologies such as blockchain is low; But it can lead to a dramatic change in the role of auditors and will require the formulation of new laws in the field of privacy and virtual security in the digital environment, as well as government support