As the growth of the auditor continues the evolution of the profession is constant. The growth in the industry and the development of the profession makes the role as an auditor more complex, which makes it hard to know what is expected of them. The purpose of the study is to identify what qualities, skills, accumulated knowledge, formal knowledge and experience that describes a good auditor over time. The study is relevant to be conducted over time to acknowledge the auditors and the public that changes to the professions impacts the expectations of a good auditor. To make assumptions based on the study there has been quantitave gathering of data. The document study was conducted through analysis of the newspaper Balans from year 2004 to year 2016. For each year five out of ten papers were examined, with the exception of year 2016 when three papers were examined and bringing the total of 63 examined papers. The profession theory and the theory of expectation are the theories that the study is based on. The model in the study reflect the result of accumulated knowledge reduced influence and the qualities of the auditor increased importance in the description of a good auditor. Meanwhile the skill, formal knowledge and experience has had a stagnant description of a good auditor. To make more progress it is advised to have surveys were the participants are auditors and the public. This would enforce the general assumptions that has been concluded in this study.

Today’s society is developing in a high paced environment and in line with this high pace an expansion is occurring in the accounting profession which is also creating a development in the industry. Since there is a possibility of scarcity in the future the demand for the accounting profession has increased. Thus, back in 2018 the authority changed the qualification requirements to become a certified accountant. Hence, to attract the population to apply for an accounting degree. The purpose of this study is to identify the requirements desired by the employer while in an accounting recurring process, both prior and subsequent the amendment of the law, furthermore whether a change has occurred. The data collection method has been in the form of document study, by reviewing job advertisements designed for the accounting profession then examining the requirements on personal abilities, experiences as well as knowledge desired before and after amendment of the law. 100 job advertisements were examined, the first 50 refer to prior and the remaining 50 refer to following the amended education requirements. The result was visualized on separate tables and charts. The study shows that the desire for personal abilities has reduced on the advertisements since the change in the requirements. Hence, after the change in law the employers are focusing on education and work experiences as these are more demanded in the job advertisements. Though, the view on the ideal characteristic in comparison with the previous research has not changed much. The personal characteristics that were mentioned in the previous research was ability to work as part of a team, independent, communication, analytical and ability to work professionally. However, the difference between the prior research and this study, demonstrates the importance characteristics in a professional accountant also includes the ability being driven, business behavior, service oriented, flexible, accurate and goal oriented. As a suggestion this study can be used for future studies and to take a further step into performing an interview for an accountant profession. For the reason being to comprehend a detailed image of how the accounting profession has been affected by the amendment of the law. This study is written in the Swedish language. / Dagens samhälle utvecklas i en hög takt och i takt med denna utveckling sker det en tillväxt inom revisorsprofessionen men även en utveckling. Då allt fler revisorer behövs och det finns risk för brist på yrket i framtiden, ändrade regeringen år 2018 utbildningskraven för att bli auktoriserad revisor. Detta för att locka fler till att söka sig till utbildningen. Denna studie syftar till att identifiera vilka krav som arbetsgivarna eftertraktar vid rekrytering av revisorer, både innan och efter lagändringarna samt om det har skett någon förändring. Datainsamlingsmetoden har varit i form av dokumentstudie, genom att granska platsannonser riktade mot revisorer och studera kraven på personliga egenskaper, erfarenheter samt kunskaper som efterfrågades i platsannonserna både före och efter lagändringarna. Totalt granskades 100 platsannonser, där 50 av dessa berör innan ändrade utbildningskrav och resterande 50 platsannonser avser efter ändringarna av utbildningskraven. Dessa analyserades och resultatet visualiserades i separata tabeller och diagram. Resultatet av studien visar att efterfrågan på personliga egenskaper har minskats i platsannonserna sedan lagändringarna. Detta beror på att arbetsgivarna har efter lagändringarna fokuserat mer på utbildning och arbetslivserfarenhet då dessa efterfrågas mer i platsannonserna. Däremot har synen på ideala egenskaper i jämförelse med tidigare forskningar inte ändrats så mycket. De personliga egenskaperna som hade nämnts i tidigare forskningar var samarbetsförmåga, självständig, kommunikativ, analytisk samt professionell. Dock är skillnaden mellan tidigare forskningar och denna studie när det gäller viktigaste egenskaperna hos revisorer att det har även inkluderats egenskaperna driven, affärstänkande, serviceorienterad, flexibel, noggrann och målfokuserad. Förslagsvis kan framtida studier ta denna studie steget vidare genom att utföra intervjuer inom revisorsprofessionen. Detta för att få en mer detaljerad bild av hur revisoryrket har påverkats av lagändringarna.