This thesis explores the impact of digitalization on the audit profession and its effects on the roles and competencies of auditors. As technology advances, it facilitates the automation of routine tasks and the use of sophisticated data analysis tools, thereby transforming traditional audit methods. The aim of this study is to analyze how these changes affect the roles of auditors and to identify the competencies required in the digital era. The methodology includes a literature review combined with qualitative research through semi-structured interviews with practicing auditors. The study focuses on three main areas: the impact of digitalization on the auditor's role, the competencies needed for handling digital tools, and the challenges faced by audit firms. Findings suggest that digitalization not only streamlines the audit process but also necessitates new competencies in new regulations, data analysis, and understanding of new business models. Audit firms need to invest in technology and training to address challenges such as resistance to change and the shortage of required skills. In conclusion, the study emphasizes the importance of continuous skills development and adaptability among auditors to continue delivering high-quality services in an increasingly digital future.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:uu-532636 |
| Date | January 2024 |
| Creators | Amin, Amin, Larsson, Bass, Dalbudak, Mikail |
| Publisher | Uppsala universitet, Företagsekonomiska institutionen |
| 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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