Digitalization is regarded as one of the most important forces in the world today. The unexpected covid-19 had its effects on the auditing process. The effects caused by covid-19 have been positive as well as negative. Many management had to adjust and rethink to find new solutions and methods to continue operating. The management was forced to make a digital transition to adjust to the situation. What is being investigated in this study is how the digitalization contributed to a more efficient auditing or less efficient. We will also like to see the consequnces of the IT-implementation in auditing companies. Previous studies has shown that smaller auditing firms is better equpped at using IT in the thier auditing process. This study will be using a qualitative research method in order to reach the purpose of the study. In order to use the qualitative research method, we used semi structured interviews. The interview concluded responses from 10 authorized auditors in different auditing firms. The conclusion from this study is as follows. The review phase was the most damaged by the rapid introduction of digitization. What is also confirmed is that there is a difference in digital condition between audit firms.

The unexpected outbreak of Covid19 that came in 2020 affected the entire world's population, industries and companies overnight. The auditing industry and its auditors have also been affected by the pandemic and the following crisis. Due to the crisis caused by the pandemic, many company managements have had to rethink and develop new strategies for continued operations. The audit companies and their auditors have been forced to make a digital transition and work remotely using digital tools to continue the audit work. The purpose of the study is to try to assess auditors' perceived change in the audit process and quality in connection with the digital transition that took place during Covid 19. We also want to see if the effects can be explained based on IT application and use depending on agency affiliation, as previous research indicates that smaller audit firms are better at IT implementation, use and are quicker to change. The study uses a qualitative research method in the form of semistructured interviews. The results were obtained by seven authorized auditors from audit firms of various sizes in Sweden. The conclusion that can be drawn from the study is that the pandemic has been a catalyst for digitization in t he auditing industry. Of the three parts of the audit process, the review phase was the most affected part, where the exchange of information was made more difficult, which led to longer lead times. The quality has not suffered to a large extent. It can be noted that there is a certain difference in digital conditions between audit firms.