A Model for the Adaptability of Independent Auditors

Abstract

The importance of auditors’ occupational adaptability is reflected in the fact that without adaptable and satisfied auditors, neither audit quality can be achieved, nor investor confidence maintained, nor the auditing profession sustained in the future. Modern auditing requires continuous learning of data mining tools, artificial intelligence, and advanced software applications. Auditors with high levels of occupational adaptability are more likely to embrace technological changes, demonstrate greater creativity and innovation in performing tasks, and welcome automation opportunities to reduce repetitive work. Given the importance of this issue, the present study aimed to develop a model for the adaptability of independent auditors. In terms of methodology, this study was exploratory in nature, and the information collection tools included the review of theoretical foundations, models, documents, records, and related materials. Data collection was conducted through in-depth semi-structured interviews. The subject domain of this study falls within the field of financial accounting. This research was conducted in 2025, and the geographical scope of the study included the Audit Organization of Iran. The study population consisted of 19 experts related to the research topic who possessed auditing expertise. Based on the interviews conducted with these experts, 19 components were identified. The findings of the study resulted in the development of a comprehensive model and the identification of dimensions and components influencing auditors’ occupational adaptability. These findings were derived through theoretical studies, synthesis of expert opinions in the auditing field, analysis of the views of the statistical population, and consultation with other specialists in fields related to the research.