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How Is Technology Redefining the Role of Staff Auditors?
Summary
Audit and Assurance
Professional Development
Technology
This study explores how technology—such as data analytics, AI tools, and automated audit software—is reshaping the work of staff auditors. Drawing on 27 interviews with Big 4 and mid-size firm auditors in Canada, the authors examine how automation has reduced repetitive tasks and required auditors to engage in higher-level analytical and judgment-based work.