purpose:&the digital economy has become a significant growth point in the business world. in this context, digital transformation, which is the foundation of the development of the digital economy, has become an inevitable choice for the survival and sustainable development of companies. digital transformation will change the organizational risk and information environment and will also bring challenges to the audit profession.
methodology:&this study takes 141 companies listed on the tehran stock exchange from 2016 to 2023 as a sample to study the impact of a company's digital transformation on audit efficiency, considering the role of audit firms' competence. the research method of the current research is applied and its research design is of semi-experimental type using post-event approach (through past information). in order to test the hypotheses of the research, multivariate linear regression based on panel data was used using eviews software.
findings:&the results of this study showed that the higher the degree of organizational digital transformation, the more serious the audit delay and the lower the audit efficiency. also, when companies are audited by non-a-rated audit firms, the impact of a company's digital transformation on reducing audit efficiency is more evident.
originality:&this study expands the research field of digital transformation and organizational auditing and provides empirical evidence for improving audit efficiency.