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.
| Identifer | oai:union.ndltd.org:UPSALLA1/oai:DiVA.org:sh-50948 |
| Date | January 2022 |
| Creators | Yousef, Hakob, Tawkatli, Suaoud |
| Publisher | Södertörns högskola, Företagsekonomi |
| 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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