Upskilling Auditors for Evolving Investor Needs: A Conversation with Deloitte's Susan Klink
Today’s capital markets are more complex than ever before. Public companies’ increased investment in AI and other technologies alongside new regulatory rules and standards are changing the corporate disclosures investors rely on to make decisions.
Public company auditors pair technical knowledge with professional skepticism and judgment. Ensuring that combination remains strong means building fluency with new tools while continuing to develop the human skills that underpin audit quality and investor confidence.
We spoke with Susan Klink, Chief People Officer at Deloitte & Touche LLP, about how the profession is preparing public company auditors to meet evolving investor expectations.
Preparing the next generation of auditors requires investing in both technical capabilities and uniquely human skills.
Investor expectations are shifting alongside new technologies and more complex reporting. What does it take to prepare the future of the profession for these changes?
As investor expectations evolve and companies navigate new technologies and increasingly complex reporting demands, preparing the next generation of auditors requires investing in both technical capabilities and uniquely human skills.
At Deloitte, we’re building our professionals’ fluency with technologies that are changing how audit work is performed, while strengthening the judgment, skepticism, and leadership that remain essential to quality. That includes emerging areas like cybersecurity, digital assets, and AI-driven financial reporting, where the information companies produce — and investors rely on — is evolving quickly.
How are Deloitte’s professionals using technology in their day-to-day audit work, and where does human oversight fit in?
Our professionals use Deloitte Omnia and other technology-enabled tools to support research, documentation, and analysis, helping them work more efficiently and focus their attention on areas that require deeper professional judgment. At the same time, our approach emphasizes appropriate supervision, review, and human oversight when technology is used in audit and assurance work.
Beyond new tools, how does Deloitte develop an auditor’s capabilities over the course of their career?
Our goal isn’t simply to teach auditors how to use new technology, but to help them combine technology with industry knowledge, professional skepticism, judgment, and a commitment to quality. We invest deliberately in apprenticeship, hands-on experiences, and training that build these combined capabilities across our people, from developing new auditors to advancing experienced professionals as client and marketplace needs change.
Ultimately, that combination helps our people stay ready for tomorrow’s challenges while strengthening the trust investors place in the information they use to make decisions.
We invest deliberately in apprenticeship, hands-on experiences, and training that build these combined capabilities across our people.
As corporate reporting grows more complex, Deloitte’s approach shows how the public company auditing profession is investing in both people and technology to support reliable, decision-useful information. Throughout the conversation, Klink returns to one idea: new tools help auditors work more efficiently, but skepticism and judgment remain central to enhancing investor confidence in corporate reporting. This is the Audit Effect.
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