ABSTRACT
The changing future of auditing provides opportunities for research that will be of value to auditors, regulators, and researchers. The research should be of value in understanding each development in auditing and looking ahead to what comes next. The chapter shows that opportunities exist in many of the issues that researchers have already explored like audit quality, auditor independence, and auditing in governance, and also in unexplored areas like new types of assurance and developing countries. It argues that under-researched or unresolved issues include innovative settings such as voluntary auditing or assurance. The overall conclusion is that auditing can be seen to be in the midst of a crisis, and the crisis will continue.
