This study investigates how independent external auditors perceive their professional identity in the context of the gold-collar framework, which characterizes knowledge-intensive roles requiring technical expertise and analytical judgment. Using a phenomenological approach, semi-structured interviews were conducted with 16 auditors to explore perceptions of intellectual demands, audit complexity, and professional positioning. Thematic analysis revealed differing views, with some auditors emphasizing the sophisticated analytical nature of auditing, while others highlighted its standardized and routine aspects. The findings contribute to debates on professional classifications in the knowledge economy, offering insights into auditors’ self-perceptions and their role in increasingly complex financial markets.