impact in changes in audit profession in future?

An increase in the number of businesses, changing financial laws and regulations, and increased scrutiny of company finances will drive growth in the employment of auditors. An increased need for auditors will arise from changes in legislation related to taxes, financial reporting standards, business investments, mergers, and other financial events. The growth of international business also has led to more demand for accounting expertise and services related to international trade and accounting rules, as well as to international mergers and acquisitions.

As a result of accounting scandals at several large corporate companies, Congress passed legislation in an effort to curb corporate accounting fraud. This legislation requires public companies to maintain well-functioning internal controls to ensure the accuracy and reliability of their financial reporting. It also holds the company’s chief executive personally responsible for falsely reporting financial information.

These changes should lead to increased scrutiny of company finances and accounting procedures and should create opportunities for accountants and auditors, particularly CPAs, to audit financial records more thoroughly. In order to ensure that finances comply with the law before public accountants conduct audits, management accountants and internal auditors increasingly will be needed to discover and eliminate fraud.

I find your question interesting to answer though it's rather vague at the onset.

There are several significant changes in the audit (and accounting) profession that posed great impact on the standards of the profession itself and the future of the business community.

Because of globalization and the surge of information technology, several countries adopted the international standards in accounting. There is now a great deal of comparability in financial information between businesses not only within a country but across countries. Certain intra-country accounting standards were revised significantly to conform to international standards. Businesses tend to become globally competitive the stems from the desire to level global business standards as measured financially. Relatedly, the audit professionals also endeavor to be the same by upgrading audit and accounting technical competency.

Still related to the fast developments in information technology and globalization of the standards, auditors' services extended from the usually rigid financial audit to risk assurance services. Environmental audit was even introduced a few years back to further extend the scope of audit because of the impending impact of businesses to the environment and vice-versa.

Though there were indiscretions in the field of audit in the 90's (e.g. Enron case), the audit professionals did not lose the credibility that is expected from them by the corporate world. In most countries,however, regulation of these professionals was made even stricter by their respective governments through accreditation. For instance, Filipino CPAs can publicly practice their profession as few years back as long as they are in good standing with the Professional Regulation Commission. Now, they are required to be specifically accredited by certain government agencies (PRC, BIR, SEC) in order that the financial statements of business entities that they audited can be accepted.