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In the years 2012 to 2019, the German government showed budgets that were close to balance or in surplus in nominal and structural terms.
A stable economic trend was emerging. However, the global environment has recently changed fundamentally.
The ongoing war in Ukraine, increasing tensions in international relations, still disrupted supply chains, inflation rates at a high level and rapidly rising interest rates are becoming a real test for public budgets.
Public debt has grown to over 2.3 trillion euros. Auditing is being called upon more than ever to fulfill its control function of public spending. And other groundbreaking developments are also advancing that will have an impact on the working world of auditing.
The discussion on artificial intelligence (ChatGPT) is currently dominating the professional media.
How will it affect auditing?
Will human-driven auditing be replaced by algorithms in the near future?