Objective
This study aims to identify the challenges associated with the adoption of emerging technologies in Iran’s auditing profession and to propose solutions for facilitating their effective implementation. It seeks to provide a context-specific, experience-based perspective by examining experts’ views on the barriers and enabling factors that shape technological transformation in the auditing profession.
Methods
This interpretive study adopts an inductive approach and a cross-sectional time horizon, using a qualitative research design based on thematic analysis from a strategic perspective. Data were collected through three focus group sessions conducted in 2025 with audit firm partners and managers, representatives of the Audit Organization, university professors, industry experts, and members of the Information Technology Audit Scientific Association. Participants were selected using purposive sampling. The sessions were transcribed verbatim, and the data were analyzed using the six-step thematic analysis approach.
Results
The findings revealed that the challenges of technology adoption in auditing can be categorized into four main clusters. First, in the human capital dimension, the major challenges include a shortage of integrated audit and IT competencies, the absence of mandatory educational pathways, and insufficient educational resources and references. Second, in the data and information dimension, challenges include limited access to structured data, heterogeneity among corporate information systems, legal and security concerns regarding data exchange, the lack of standards and regulations for information access and security assurance, and regulators’ emphasis on maintaining physical and paper-based audit files. Third, at the infrastructure level, inadequate server and network capacity was identified as a key obstacle. Fourth, in the software dimension, reliance on inappropriate imported software, economic uncertainty for small and medium-sized audit firms, and sanctions and barriers to knowledge transfer were recognized as major constraints. To address these challenges, an actionable solution package was developed, including the design of layered educational pathways for data-driven skills and specialized certifications; the establishment of dual-specialty teams and facilitation of the recruitment of IT specialists in audit firms; the incorporation of technology adoption incentives into audit firm rankings; the development and updating of relevant standards; the revision of regulations concerning electronic documentation, with an emphasis on security and authenticity; the updating of quality control methods and review questionnaires based on new standards and IT risks; requiring companies to provide independent auditors with information and database access; the standardization of data extraction requirements across information systems; the development of domestic software solutions; the improvement of firms’ minimum technological infrastructure; ensuring integration between audit software and financial systems; and the design of a comprehensive digital transformation roadmap for the auditing profession.
Conclusion
The study concludes that successful technology-driven transformation in auditing requires the integrated strengthening of four key components: human capacity development, data standardization, operational infrastructure, and software advancement. The proposed framework can support the development of indigenous policies, regulatory guidelines, and data-driven educational programs for Iran’s auditing profession and sustainable future technological development initiatives.