Analyzing the Impact of Robotic Process Automation (RPA) on Audit Quality and Auditors’ Skills
Abstract
In the era of the Fourth Industrial Revolution, emerging technologies such as Robotic Process Automation (RPA) are transforming the accounting and auditing profession. By automating repetitive and rule-based tasks, this technology has the potential to enhance efficiency and accuracy. However, its implications for the dimensions of audit quality and the skill set required of auditors have not yet been fully understood. The primary objective of this study is to provide an in-depth analysis of the effects of RPA on audit quality and to identify the necessary transformations in auditors’ skills from the perspective of industry experts. This study adopts a qualitative approach using the grounded theory strategy. Data were collected through semi-structured interviews with 15 audit managers and partners from large audit firms who had direct experience in implementing or utilizing RPA. Data analysis was conducted in three stages—open coding, axial coding, and selective coding—using MAXQDA software. The findings indicate that RPA significantly enhances audit quality by expanding audit coverage (from sampling to full-population testing), reducing human error, and providing more precise and timely audit evidence. The results also reveal a paradigm shift in the competencies required of auditors, with emphasis moving from operational and manual skills toward analytical capabilities, critical thinking, big data analytics, understanding of business processes and information technology, as well as communication and advisory skills. The implementation of RPA is not merely a technical enhancement but a strategic transformation of the audit process that elevates the role of the auditor from an executor to an analyst and strategic advisor. To fully leverage the benefits of this technology and maintain their competitive advantage, audit firms must make substantial investments in workforce reskilling and in attracting talent with hybrid competencies in auditing, technology, and data analytics.
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