The ongoing digitization of the economy presents challenges and opportunities for the auditing profession and requires both auditors and their clients to adapt. Against the background of current technological developments in big data analytics, artificial intelligence (AI), and blockchain technology, this study examines changes in auditing practices expected by German auditing professionals within the next five to ten years. It addresses the perception of auditing, the auditor–client relationship, regulations, structural and procedural changes for auditing firms, and the profile of the auditing profession. These will probably change with new technologies. We surveyed experts as part of a Delphi study in Germany conducted over two rounds. The results show that no far-reaching changes are expected within the given time horizon. The annual audit will increasingly evolve toward a continuous audit approach. Despite predominantly uncertain opinions, experts believe that new technologies will not replace the auditor but rather will provide relief and support. Even if the job’s necessary requirements make it more difficult to remain in the profession, disruptive effects in auditors’ workplaces are not expected in the near future. Nevertheless, the consequences of using new technologies in the auditing process offer numerous future research opportunities.
