An Auditor's Perspective

Auditing is transitioning into a fourth-generation business model focused on long-term enterprise value creation, driven by technology and relationships. This requires new frameworks for management, accounting, and reporting, integrating the six capitals. As sustainability reporting evolves, assurance professionals must adapt to broader scopes, auditing non-financial reports, and evaluating organizational resilience. The move toward investment-grade, credible data is key. Future accountants must embrace these changes, ensuring effective use of multiple capitals to create sustainable value and meet evolving market demands.