تبیین سناریوهای فراروی خدمات اطمینان‌بخش حسابرسی در کسب‌وکارهای دیجیتال با تأکید بر سوگیریهای اخلاقی

The rapid expansion of digital businesses has fundamentally changed the nature of economic entities and audit assurance services. Ethical biases have become increasingly important as a determining factor in the quality, credibility, and effectiveness of audit services. The aim of this applied research is to explain the scenarios for audit assurance services in the digital business environment with an emphasis on ethical bias. The research was conducted with a descriptive-analytical approach and data were collected through library and field studies. Data analysis was carried out using MicMac and Scenario Wizard software. The results led to the identification of key variables affecting the future of auditing, including the development of information and communication technology infrastructure, smart audit systems, cybersecurity challenges, the compatibility of ethical frameworks with new technologies, adherence to ethical values such as honesty, transparency, and accountability, and auditors' technological skills. Based on these variables, five possible scenarios were developed, of which the favorable and critical scenarios were the most likely to occur. The favorable scenario represents a transparent, ethical, and technological future for the auditing profession, while the critical scenario represents a weakening of trust and increased irregularity in this area. The innovation of this research lies in the simultaneous integration of three theories (moral disengagement, moral intensity, and ethical orientation) in a digital context and the application of scenario planning instead of linear approaches to outline possible futures.