On 24 September 2026, we celebrate Auditor Proud Day, recognising our auditors at BDO Malta and across the global BDO network, and the important role they play in strengthening trust and confidence in our profession.
As the audit profession continues to evolve, the expertise, integrity and professional judgement of our people remain fundamental to delivering high-quality audit. Auditor Proud Day provides an opportunity to recognise that contribution, while looking ahead at the skills and perspectives that will continue to shape the profession.
To mark the occasion, leaders from BDO Malta’s Audit & Assurance team share their perspectives on developing the auditors of the future, the role of audit in building confidence for businesses, investors and society, and how innovation is changing the way we audit.
Their insights reflect a shared commitment to audit quality and to combining technological advancement with the professional scepticism, judgement and human insight that remain at the heart of the profession.
Sam Spiridonov, Audit Partner at BDO Malta
What makes you most proud of our auditors, and how are we helping them build the skills needed for the future?I am most proud to see how our auditors’ skills and confidence grow as they take on new challenges and greater responsibility. We support this development by bringing international best practices from across our global network to Malta and turning them into practical experience. Through continuous learning and exposure to evolving industry and regulatory requirements, we help our people build the knowledge, judgement and skills they need to continue developing for the future.
Integrity is at the heart of everything auditors do. What unique role do they play in creating confidence for businesses, investors and society?
Auditors play a unique role in building trust by maintaining their independence and professional scepticism in every situation. By asking difficult questions and objectively challenging the information presented to them, they help strengthen transparency and accountability, creating greater confidence for businesses, investors and society. This independent perspective is particularly important in an increasingly complex business and regulatory environment.
How is innovation changing the way we audit, and why will human insight remain just as important as technology?
Innovation allows us to analyse more information, identify risks more effectively and focus our work where it matters most. Technology can enhance the audit process and provide deeper insights, but it cannot replace professional judgement, curiosity and an understanding of the wider business context. It is the combination of technological capabilities and human insight that enables auditors to interpret information, challenge assumptions and reach well-supported conclusions.
Edward Bugeja, Audit Director at BDO Malta
What makes you most proud of our auditors, and how are we helping them build the skills needed for the future?What makes me most proud of our auditors is their willingness to embrace constructive feedback and use it as an opportunity to continuously improve and develop their work. We encourage our auditors to approach every engagement with a questioning and professionally sceptical mindset, which is a fundamental principle of the audit profession. As technology continues to transform the way audits are performed, these qualities will become even more important. While technology can enhance efficiency and provide deeper insights, the ability to think critically, challenge information and exercise professional judgement will remain essential skills for the auditor of the future.
Integrity is at the heart of everything auditors do. What unique role do they play in creating confidence for businesses, investors and society?
As auditors, we have a responsibility to uphold the quality, integrity and credibility of our profession, which ultimately contributes to greater confidence among businesses, investors and society as a whole. Our independent position allows us to bring an external perspective to our clients and identify matters that may not always be immediately visible from within the organisation. We take pride in constructively challenging the matters we identify and engaging openly with our clients to address them. This independent challenge is not simply about identifying issues; it is about helping businesses strengthen their processes, improve transparency and ultimately make better-informed decisions.
How is innovation changing the way we audit, and why will human insight remain just as important as technology?
Innovation is transforming audit in many ways, from automating routine procedures to enabling auditors to analyse larger volumes of data and identify trends, anomalies and areas of risk more effectively. However, technology should be viewed as a powerful tool that supports the auditor rather than replaces them. Human involvement remains crucial in corroborating information, interpreting results, applying professional scepticism and judgement, and ultimately reaching well-supported conclusions. The most effective approach is therefore one that combines the capabilities and efficiency of innovative technology with the experience, critical thinking and professional judgement of the auditor.
Andrea Kis, Audit Director and Head of Quality Audit & Assurance Management at BDO Malta
What makes you most proud of our auditors, and how are we helping them build the skills needed for the future?What makes me most proud of our auditors is their professionalism, integrity and commitment to delivering high-quality work, even when faced with increasingly complex and demanding assignments.
We support their development through continuous learning, practical experience and exposure to evolving industry and regulatory requirements. By combining our local knowledge with the resources and expertise of BDO's global network, we help our people continue building the technical knowledge, professional judgement and skills they need for the future.
Integrity is at the heart of everything auditors do. What unique role do they play in creating confidence for businesses, investors and society?
Auditors play a vital role in building trust by providing an independent and objective view of financial information, giving businesses, investors and other stakeholders greater confidence in the information on which they base their decisions.
Through integrity, professional judgement and a willingness to challenge, auditors help strengthen transparency and accountability. In an increasingly complex business and regulatory environment, this independent perspective remains fundamental to maintaining confidence in financial reporting.
How is innovation changing the way we audit, and why will human insight remain just as important as technology?
Innovation is transforming audit by giving us better tools to analyse larger volumes of information, identify risks more effectively and focus our work where it matters most.
Technology strengthens the audit process, but it is our people's experience, professional judgement and understanding of the wider business context that turn information into meaningful conclusions. The future of audit will therefore depend on combining the capabilities of technology with the critical thinking and human insight of our auditors.
Building confidence through quality audit
At BDO Malta, our Audit & Assurance professionals combine local knowledge, industry experience and the resources of our global network to deliver high-quality audit and help build confidence among businesses and their stakeholders.Discover how our Audit & Assurance team can support your organisation.