Auditing activities require, and will increasingly require, the availability of knowledge and skills that allow for properly analyzing and using data and information obtained thanks to new technologies.#We can expect a significant impact due to technological transformation in terms of efficacy and efficiency of auditing services provided to clients, but that impact will not necessarily take place without a cost and in a short period of time.#Auditing firms will increasingly need to make use of digital specialists and include new professional figures within their auditing teams, with repercussions that are not easy to foresee in terms of organizational dynamics, team dynamics, and costs, that will need to be carefully managed.