L'impact des technologies émergentes sur l'Expectation Gap en audit

Abstract

This thesis explores the impact of emerging technologies on the "Expectation Gap" in the field of financial auditing. The Expectation Gap refers to the persistent disconnect between what stakeholders expect from auditors (such as the detection of all errors and fraud) and what auditors are required and able to deliver under current professional standards. Amid a rapidly evolving economic and technological environment, the auditing profession faces a dual challenge: maintaining public trust while adapting to digital transformation. Innovations such as Artificial Intelligence, Big Data analytics, Blockchain, and Robotic Process Automation (RPA) are reshaping how audits are conducted. These tools promise greater efficiency, broader data coverage, and enhanced anomaly detection but their actual effectiveness in narrowing the Expectation Gap remains uncertain. This study combines a thorough literature review with a qualitative empirical investigation based on interviews with audit professionals. The research addresses three main objectives:  To critically examine existing academic and professional literature on the Expectation Gap and the use of emerging technologies in auditing.  To understand how audit professionals perceive, adopt, and implement these technologies in practice.  To assess whether, and to what extent, technological tools can help reduce the Expectation Gap— whether by improving audit performance, aligning professional standards with public expectations, or enhancing communication with stakeholders. The findings reveal both opportunities and limitations. While technologies can improve risk assessment, automate procedures, and enhance reporting, they do not in themselves eliminate misunderstandings about the auditor’s role. In fact, without improved communication and education efforts, technology might even add complexity to an already misunderstood profession. Ultimately, this thesis argues that reducing the Expectation Gap requires more than technical solutions. It calls for a holistic approach that includes regulatory evolution, clearer auditor reporting, stakeholder education, and a greater emphasis on transparency and professional judgment. This work offers insights for researchers, professionals, and future auditors alike, highlighting the urgent need for the audit profession to embrace innovation without losing sight of its core mission: fostering trust through integrity, clarity, and accountability.