Audit in the Era of Digital Transformation: Challenges in the Evolution from Audit 4.0 to Audit 5.0

The accelerated transition towards the use of advanced digital technologies in auditing activities leads to a profound reconfiguration of the profession. Traditional models such as Audit 4.0, centered on automation, advanced data analytics, and digitalization, are being surpassed through the adoption of a new paradigm—Audit 5.0—focused on human–machine collaboration, the use of augmented intelligence, and the strengthening of stakeholders’ trust in audit processes. This paper aims to conduct a critical analysis of the most significant challenges generated by this transition for the audit profession and its practitioners, through changes in professional roles and competencies within the auditing field. The methodology employed consists of a conceptual analysis and a scoping review of relevant scientific literature published in recent years. The literature review revels that existing research emphasizes the increasing role of artificial intelligence, while also highlighting the limitations of predominantly technology-driven approachea characteristic of Audit 4.0. The literature on Audit 5.0 remains emergent and requires conceptual systematization. The contribution of this paper lies in proposing a structured overview of the main challenges of Audit 5.0, offering relevant directions for professional practice as well as for future research.