The work shows risks and opportunities of audit of financial statements resulting from a computer environment. First it describes the general principles of auditing and its legislative definition. For basic orientation to the work deals with new trends of IS / ICT in accounting. Following them it describes different approaches of auditors to the computer environment. The main part focuses on computer-assisted audit techniques (CAATTs), which auditors can use depending on their approach to the computer environment.

Purpose: The purpose of this study is to investigate and analyze whether the relationship between structural domains represented by CAATs and judgment represented by professional scepticism is related to auditors’ individual characteristics, trait scepticism. Methodology: This study is based on a quantitative method in the form of a questionnaire sent to all Swedish authorized auditors. The response rate was 16.8 per cent. The responses were analyzed by Spearman correlation matrix, principal component analysis, multiple linear regression analysis, and hierarchical moderated multiple regression analysis. Moreover, this thesis is based on a positivistic perspective to get a general picture of professional scepticism. A deductive approach, going from theory to empirics, has been implemented. Findings: The results showed a positive relationship between judgment represented by professional scepticism and structure represented by CAATs, where auditors’ individual characteristics, trait scepticism, have a positive moderating effect on the relationship. Theoretical perspectives: We apply the profession theory, comfort theory and structure and judgment at Swedish authorized auditors with diverse experience.

The increasing dependence upon Information Systems (IS) in the last few decades by businesses has resulted in many concerns regarding auditing. Traditional IS auditing has changed from auditing "around the computer" to a hands-on approach (auditing through and with the computer). Technology is changing rapidly and so is the profession of IS auditing. As IS auditing is dependent on Infonnation Technology (IT), it is essential that an IS auditor possesses IT and auditing knowledge to bridge the gap between the IT and auditing professions. The aim of the study is to: 1) define the roles and responsibilities expected from IS auditors, based on the different types of audit assignments and the steps involved in perfonning an IS audit assignment; 2) describe the basic IT and audit knowledge required from IS auditors based on the roles and responsibilities identified; 3) describe the soft skills required from IS auditors to successfully perfonn an IS audit assignment; 4) define the main types of IS audit tools and techniques used most often to assist IS auditors in executing IS audit roles and responsibilities; and 5) establish an IS auditor's profile based on the 4 characteristics defined above / Computing / M.Sc.

The increasing dependence upon Information Systems (IS) in the last few decades by businesses has resulted in many concerns regarding auditing. Traditional IS auditing has changed from auditing "around the computer" to a hands-on approach (auditing through and with the computer). Technology is changing rapidly and so is the profession of IS auditing. As IS auditing is dependent on Infonnation Technology (IT), it is essential that an IS auditor possesses IT and auditing knowledge to bridge the gap between the IT and auditing professions. The aim of the study is to: 1) define the roles and responsibilities expected from IS auditors, based on the different types of audit assignments and the steps involved in perfonning an IS audit assignment; 2) describe the basic IT and audit knowledge required from IS auditors based on the roles and responsibilities identified; 3) describe the soft skills required from IS auditors to successfully perfonn an IS audit assignment; 4) define the main types of IS audit tools and techniques used most often to assist IS auditors in executing IS audit roles and responsibilities; and 5) establish an IS auditor's profile based on the 4 characteristics defined above / Computing / M.Sc.