23-07-2025

The work of the external auditor has historically been a cornerstone of transparency and reliability in financial reporting. Their responsibility in independently reviewing financial statements provides assurance to investors, regulatory bodies, and other stakeholders that the financial information reasonably reflects an entity’s economic situation. However, the environment in which this role is carried out has undergone profound changes in recent years.

Since the onset of the global COVID-19 pandemic, traditional working methods have faced unprecedented challenges: shifting from fully in-person and fieldwork approaches to incorporating remote and virtual work environments—while ensuring that the quality of work is in no way compromised.

Today, as technological advancements reach their peak, professionals must not only master their area of expertise but also continue to develop skills in languages and emerging technologies that allow them to remain at the forefront of current demands.

Artificial Intelligence, Big Data, and process automation require us to adapt continuously—accessing and analyzing larger volumes of data, working more in real time rather than retrospectively, while always safeguarding data privacy and information security.

Although technology presents opportunities to enhance the efficiency and depth of audit work, it does not replace professional judgment or the auditor’s critical evaluation. Independence, professional skepticism, and a solid understanding of the business environment remain essential.

The external auditor must continue to be a reliable actor in an increasingly complex landscape. The pandemic underscored the need for adaptability; artificial intelligence challenges us to rethink processes. In both cases, the key lies in combining technological innovation with the fundamental principles of auditing: independence, integrity, and professional competence.