Digitization has changed the auditing profession in different ways. Audits can now be carried out digitally and audit firms have switched from the analogue to the digital way of working. This is because the audit process has been digitized and many work steps that have previously been time-consuming to carry out manually today can be carried out efficiently digitally. This study aims to investigate how digitalisation has changed the auditor's working methods and function. What will be examined is which working methods have changed, which skills it requires from the auditor and how the auditor's function is affected. The study is characterized by a qualitative research approach where six semi-structured interviews were conducted with three different audit firms. These interviews together with the study's theoretical frame of reference lay the foundation for the study's results. It has been established by previous research that working methods in the audit process have changed in step with digitalisation. Therefore, the authors have further researched this through data to confirm the previous research. The results show that the audit process has changed and facilitated the auditor's tasks. With the help of the digital tools and systems, the auditor can now carry out his work digitally and easily search for the financial items needed, as well as through cloud technology manage data and communicate with the client. These changes free up time for the auditor to create added value for the client through advisory services.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:sh-49397 |
| Date | January 2022 |
| Creators | Izgin, Johanna, Izgin, Samuel |
| Publisher | Södertörns högskola, Institutionen för samhällsvetenskaper |
| Source Sets | DiVA Archive at Upsalla University |
| Language | Swedish |
| Detected Language | English |
| Type | Student thesis, info:eu-repo/semantics/bachelorThesis, text |
| Format | application/pdf |
| Rights | info:eu-repo/semantics/openAccess |
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