Identifying trends and drivers affecting auditing in Iran and the world in the horizon of 1410

Organizations have recently undergone an unprecedented transformation. As a result, their growth has been accompanied by adequate adaptation to environmental changes, such as internationalization, new technologies, evolution of regulatory frameworks and risk management. Because of this, the parts that still need to evolve to meet the unique needs of the company are left in the background. The overall goal of this research is to identify the trends and key drivers of auditing in Iran, which is addressed by three sub-questions: 1. What are the factors that shape auditing in Iran (both trends and drivers)? 2. Among the extracted factors, which are the trends and what is their future? 3. What are the drivers affecting the above trends? In this research, in the first stage, the factors and trends were investigated using the method of documentary and library study, and then it was investigated with the Delphi method (sending the questionnaire three times to 12 experts who were selected by purposeful sampling). In the last stage, the opinion of experts was obtained through the tool of the matrix questionnaire and the key trends were investigated using the Mikmak software. The findings of the research show that the structural-organizational, technological, social-cultural and security factors are the most important drivers, and the strategic and key trends, in order of importance, are: the changing role of auditing and expanding the scope of auditing, increasing the importance of education and Improvement in auditing, responsive and transparent organizational structure, use of artificial intelligence, improvement of audit infrastructure and technological advancement, focus on cyber security audit and focus on data audit.