ASIC on the future of auditing

ASIC on the future of auditing

From With Interest by CPA Australia

February 24, 2026 · 20 min

About this episode

This episode discusses the future of auditing in 2026 with ASIC commissioner Kate O'Rourke, focusing on AI technologies, regulatory oversight, and the evolving landscape of audit practices.

In 2026, auditors are working in an environment defined by AI technologies, heightened scrutiny, regulatory oversight and ethics demands. Which is why i t's vital that professionals in audit understand this evolving landscape . Additionally, how the regulator ASIC views key issues and what it is focusing on in 2026. ASIC commissioner Kate O'Rourke is this episode's special guest a nd she discuss es the evol ution of audit and financial oversight at a pivotal time. This episode explor es : T he biggest forces currently reshaping the audit and assurance landscape in Australia The key areas where ASIC expect firms to lift their performance The role of digital tools, automation and AI in enhancing audit quality, risk detection , and regulatory oversight The safeguards, ethical standards , and go vernance structure ASIC expects firms to put in place when integrating advanced analytics or AI into audit processes E merging major international trends H ow stronger global alignment could shape the future of Australia ' s audit framework C apabilities t hat t he next generation of auditors need H ow regulators, firms, and professional bodies like CPA Australia can work together to build…

People in this episode

Host: Tiffany Tan

Guest: Kate O'Rourke

Topics covered

  • future of auditing
  • AI in audit
  • regulatory oversight
  • audit quality
  • ethical standards
  • global trends in auditing

Keywords

  • auditing
  • AI technologies
  • regulatory oversight
  • audit quality
  • ethical standards
  • digital tools
  • risk detection
  • global alignment
  • next generation auditors

Mentioned in this episode

Organizations: ASIC, CPA Australia, Treasury

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