[EN] The emergence of Artificial Intelligence brings a paradigm shift in many jobs, including top-ranked careers that will suffer a transformation of their activities. Among those professionals, the case of financial auditors is particularly interesting because there are emerging different conflicts of interest and ethical dilemmas. Big Data, Machine Learning, Deep Learning or predictive auditing are concepts that are increasing relevance in the audit profession. Thus, by means of a Delphi study among auditors, this work tries to shed light about how Artificial Intelligence can impact on one of the most demanding professional profiles for future graduates in business and management. TFGM