The future of the audit profession in Iran with a scenario approach

Document Type : Original Article


1 Ph.D.student of Accounting,Islamic Azad University, Firoozkooh Branch, Firoozkooh,Iran

2 Assistant professor of Accounting, Islamic Azad University, Firoozkooh Branch, Firoozkooh,Iran

3 Assistant professor of Management,Institute of Humanities and Cultural Studies, Tehran,Iran

4 Assistant professor of Management, Islamic Azad University, Firoozkooh Branch, Firoozkooh,Iran

5 Assistant professor of Computer, Islamic Azad University, Firoozkooh Branch, Firoozkooh,Iran



In this research, using two methods of foresight, namely, interaction analysis (passing) and scenario planning, first identify and strategic factors affecting the future of the audit and then the main scenarios for the future of the audit are reviewed and analyzed.
Preliminary research data were analyzed using Mick Mac software. Finally, the results of using cross-impact analysis method indicate that 9 key factors of network integration and business intelligence, cloud computing related businesses, forecasting and caution using sensitivity analysis and social network data, marketing and E-commerce, expanding the application of new science and technology in business, investing in the global and national infrastructure of the economy, expanding business opportunities related to augmented and virtual reality and valuing digital assets, increasing competition with the entry of outsiders Profession and performing audit duties by other fields such as computer, industry, financial engineering, etc.
Demand for several skills from auditors has been identified among the factors that will have the greatest impact on the future of auditing. Then these factors were used as the main basis in screenwriting.
In order to write a scenario, expert experts were consulted at this stage.
With the analysis performed by Wizard scenario software, 3 strong scenarios, 27 believable scenarios and 153 weak scenarios related to 9 key drivers were extracted. According to the research results, it is suggested that activists and actors influencing the profession, make long-term and accurate planning to lead to the flourishing and promotion of the profession in the future.


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