Objective: The purpose of this article is to examine the digital evolution of independent auditing and its impact on corporate governance. Given that advances in computer technology and auditing techniques are a great guide to auditing, auditors need a new approach to auditing to gather digital evidence. This approach should show important and sensitive information. Most legal action against auditors is due to a lack of credible evidence. Determining whether the digital evidence that the auditor collects is appropriate and reliable is a challenge.



Methods: The statistical population of the study includes managers and senior auditors, partners of auditing firms and certified public accountants who are members of the Auditing Organization and the Society of Certified Public Accountants of Iran. 400 members of the statistical population were selected as a statistical sample by available sampling method. The data collection tool in this study is a researcher-made questionnaire that has been analyzed using smart-pls software and structural equation modeling.



Results: The results showed that digitalization improves audit communication (1) allows audit firms to expand their offerings by providing new services (2). Audit quality also improves (3). Finally, with digitalization, a new auditor profile emerges (4), enabling a culture of innovation in auditing firms (5). Therefore, corporate governance will improve but the powers of managers will be limited.