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ABSTRACT:

In the digital landscape, the auditing profession encounters significant challenges and opportunities, necessitating the development of new competencies and ethical standards. This article explores the essential skills and ethical guidelines required to build competent auditors capable of navigating the complexities of modern financial environments. Utilizing a qualitative approach, we conducted a systematic literature review. Our findings underscore the critical importance of technical proficiency in advanced tools such as data analytics, artificial intelligence, and blockchain, coupled with strong analytical and problem-solving capabilities. Ethical acumen remains paramount, with auditors needing to uphold principles of integrity, objectivity, and confidentiality in the face of evolving ethical dilemmas. Effective communication skills and a commitment to continuous learning are vital for maintaining audit quality and relevance. This comprehensive analysis offers valuable insights for educational institutions, accounting firms, regulatory bodies, and auditors, providing strategies for developing the necessary competencies to ensure the profession's integrity and effectiveness in the digital age.

KEYWORDS:

Competent Auditors, Essential Skills, Cognitive Abilities, Ethical Guidelines, Digital landscape.

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