The auditor's job description in constant change

Expertise, experience, leadership skills and agile adaptation to new technologies are the ideal prerequisites of a successful auditor. Due to the trend of digitalization, which was once again significantly strengthened by the coronavirus pandemic, the expectations of auditing have increased. Thanks to today's new technologies, complex processes of the annually recurring audit of financial statements can be simplified. But what are the prerequisites that an auditor must have today and in the future in order to also make targeted use of digital topics such as “big data”, artificial intelligence and, not least, gamification approaches? So are computer scientists the new auditors? In her article, Dr. Shqiponja Isufi explains what the ideal profile of an auditor is and why the profession will become even more attractive in the future.