Future of Work and Digital Management Journal 3092-720X In Press 2026 09 01 Developing a Model of the Role of Emerging Technologies in Transforming Auditors’ Roles and Improving Audit Functions Developing a Model of the Role of Emerging Technologies in Transforming Auditors’ Roles and Improving Audit Functions 1 17 EN Journal Article 2026 05 12 <table> <tbody> <tr> <td> <p>The expansion of digital technologies and the increasing volume and complexity of financial data have transformed the manner in which audit evidence is collected and risks are assessed. Under these circumstances, understanding how emerging technologies are applied and their implications for the responsibilities, competencies, and structure of the auditing profession has become increasingly important. However, realizing the potential of these technologies in auditing depends on the availability of appropriate infrastructure, enhancement of auditors’ professional competencies, and alignment of technological applications with the requirements of the audit process. The purpose of this study was to develop a model explaining the role of emerging technologies in transforming auditors’ roles and improving audit functions in Iran. This applied study adopted a qualitative approach and employed thematic analysis. Data were collected through semi-structured interviews with 20 experts selected using purposive and snowball sampling techniques. Data analysis resulted in the identification of 82 initial codes and eight main themes. The themes comprised emerging technologies, efficiency of audit processes, effectiveness of audit processes, transformation of auditors’ roles and skills, changes in audit firms’ organizational structures, reduction of the audit expectation gap, reduction of the audit competitiveness gap, and sustainability and social responsibility. The findings demonstrate the potential of technology to facilitate continuous and data-driven auditing and to strengthen the analytical role of auditors. Realization of this potential depends on data quality, human oversight, skills development, organizational readiness, and technology governance. The resulting model can provide a framework for digital transformation planning in audit firms and for professional education and development.</p> </td> </tr> </tbody> </table> https://www.journalfwdmj.com/index.php/fwdmj/article/download/382/387