Exploresearch (ISSN: 3048-815X) ( Vol. 03 | No. 2 | April - June, 2026 )

Recent Trends in Auditing

Author: Dr. Neelu Jain & Dr. Pooja Purohit

: In recent times, there has been tremendous change in the field of auditing. These changes emanate from technological advancement, regulatory reforms, and the changing expectations from the stakeholders of auditing professionals. In this chapter, the developments in the current audit environment are analyzed. The focus will be on the impact of technological advances such as the use of Artificial Intelligence and data analytics as well as the adoption of continuous auditing among other issues. Environmental, social, and governance concerns are becoming an increasingly important aspect of audit activity. There has been growing recognition of corporate responsibility within various organizations and the need for greater emphasis on sustainable development. The changing audit landscape requires greater scope of the audit process and new competencies for the practitioner. These concerns are addressed in this chapter in relation to the evolution of audit practice. As information technology becomes increasingly sophisticated, so too do the cybersecurity risks associated with it. It is incumbent upon the auditing professional to develop knowledge and competencies adequate to evaluate the organization's controls related to information systems as part of an audit. The use of blockchain technology poses its own set of challenges for audits. The use of remote auditing, made imperative by global conditions, has revolutionized approaches to engagement delivery models. Inspection methodologies, document review using electronic technology, and videoconferencing have become part and parcel of the auditor's repertoire. Issues pertaining to audit quality, independence, and professionalism still need to be tackled in this new environment. This chapter serves as an important tool that gives practitioners, students, and other interested parties a grasp of all these issues. It brings together relevant regulations, professional standards, and research findings into one cohesive picture of where the auditing profession is headed.

Jain, N. & Purohit, P. (2026). Recent Trends in Auditing. Exploresearch, 03(02), 175-189. https://doi.org/10.62823/ExRe/2026/03/02.231

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DOI:

Article DOI: 10.62823/ExRe/2026/03/02.231

DOI URL: https://doi.org/10.62823/ExRe/2026/03/02.231

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