The aim of the present study is to systematically review the literature on digital transformation in the independent audit profession to provide a comprehensive understanding of current research. Employing a systematic literature review, bibliographic analysis, scientific mapping techniques, and topic modeling, the study analyzes 655 articles retrieved from the Web of Science database (1991-2025). Following a search and screening protocol based on the PRISMA protocol, 241 articles were finally included in the analysis process.
Findings: The research findings were categorized at two levels: macro (3 structural clusters) and micro (5 content themes). The output of the modeling conducted with the VOSviewer software identified three key areas including: digital governance and performance improvement, the economic and operational consequences of digital auditing, and the requirements and challenges of digital transformation. Thematic modeling revealed five detailed themes: technology infrastructure and blockchain, big data analysis, audit judgment and quality, fraud detection and digital assets, and the challenges of the digital age.