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Hybridarbetets påverkan på revisionskvalitet : En kvalitativ studie om revisorns arbete vid kombination av distans- och kontorsarbete samt vikten av kommunikation

Increased use of remote work as a result of the Covid-19 pandemic has changed the work structure globally. Despite initial challenges such as lack of motivation and impaired communication, remote work has shown positive results. In today's working life, a hybrid model is increasingly used that combines remote work with work at the office. Hybrid work can have an impact on communication and unity, which are important components in the auditing industry. Hybrid work increases employee flexibility but can lead to technical problems and increased isolation and can have an impact on audit quality. In order to ensure high audit quality, it is therefore important to find a balance between remote work and presence in the office. Since the audit aims to give increased credibility to customers' financial information, it is important to have good communication throughout the work. The hybrid model should be adapted according to which tasks are best suited for remote work and which should be performed at the office. The purpose of the study is to increase understanding of how hybrid work affects communication between employees, and thus also audit quality. The study is based on a qualitative research approach where semi-structured interviews have been conducted with a total of eight respondents. The results of the study show that the quality of audit tasks performed in a hybrid form can be affected both positively and negatively, depending on several different factors. The results of the study emphasize the importance of having open discussions, working with continuous feedback and effective communication between all members of the team to identify problems and areas of risk and to ensure that the audit maintains a high quality.

Identiferoai:union.ndltd.org:UPSALLA1/oai:DiVA.org:kau-95416
Date January 2023
CreatorsGråsjö, Moa, Karlsson, Christian
PublisherKarlstads universitet, Handelshögskolan (from 2013)
Source SetsDiVA Archive at Upsalla University
LanguageSwedish
Detected LanguageEnglish
TypeStudent thesis, info:eu-repo/semantics/bachelorThesis, text
Formatapplication/pdf
Rightsinfo:eu-repo/semantics/openAccess

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