The Auditor Prepared for the Era of Artificial Intelligence: Competencies, Roles, and Implications for Professional Bodies

Abstract

Artificial intelligence (AI) is fundamentally reshaping the auditing profession, challenging traditional competency frameworks and redefining the scope of the auditor’s role. This study is based on the premise that, beyond traditional financial audit tasks, the contemporary auditor is increasingly expected to contribute to audit committee governance, sustainability (ESG) assurance, as well as the direct application of AI-based tools in audit engagements. Despite the growing academic and professional interest in AI adoption, a comprehensive and integrated framework capturing the full spectrum of AI- related competencies required across all auditor roles remains insufficiently developed in the literature. This paper addresses this gap through a Structured Literature Review (SLR) that examines 22 peer-reviewed articles indexed in Web of Science and published between 2019 and 2025, identifying and synthesizing evidence on how AI is reshaping auditor competencies across four interconnected roles: financial auditor, audit committee member, ESG assurance provider, and user of AI tools. Based on the synthesized evidence, the authors propose an integrated competency framework for the auditor prepared for the AI era, structured around six competency dimensions and four professional roles, with direct implications for professional bodies, Continuing Professional Development (CPD) programmes, and certification requirements.