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Hur har digitaliseringen förenklat revisionsprocessens arbetssätt?: En kvalitativ studie med tonvikt på revisionsbyråernas förändrade arbetssätt inom revisionsprocessen
Södertörn University, School of Social Sciences, Business Studies.
Södertörn University, School of Social Sciences, Business Studies.
2021 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

Digitization has fundamentally changed the auditing profession. Audits are now performed using digital systems and tools that have revolutionized the audit process. Digitization has created opportunities to carry out a simplified audit process by simplifying the working method. For the leading audit firms, it is a basic precondition to adopt the digital tools in order to maintain competitiveness. This study aims to investigate and describe how digitalisation has changed the working methods of the audit process at the leading audit firms. The question asked in the study is how it has changed and what will be investigated is which working methods have changed and what the change has been. The study is characterized by aqualitative research approach in which eight semi-structured interviews were conducted, which together with the study's theoretical frame of reference form the basis for the study's produced results. Previous research states that working methods have changed and that this is the basis for the revision process, thus surveys are carried out with the results as a basis for ensuring the previous research. The results indicate that the audit process has been facilitated with the help of the digital tools that the audit firms' IT department works with to design. The working methods have changed because the auditor, with the help of digital tools and systems, has been given a different communication system and the handling of data has been facilitated. The result of the digitization also frees up time for the auditor, who devotes more value-creating time to the client, which may involve work as an advisor

Place, publisher, year, edition, pages
2021. , p. 59
Keywords [en]
Auditing, Auditors' working methods, Auditing process, Digitization, Auditing firms
National Category
Economics and Business
Identifiers
URN: urn:nbn:se:sh:diva-45539OAI: oai:DiVA.org:sh-45539DiVA, id: diva2:1560687
Subject / course
Business Studies
Uppsok
Social and Behavioural Science, Law
Supervisors
Examiners
Available from: 2021-06-07 Created: 2021-06-04 Last updated: 2021-06-07Bibliographically approved

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CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • harvard-anglia-ruskin-university
  • apa-old-doi-prefix.csl
  • sodertorns-hogskola-harvard.csl
  • sodertorns-hogskola-oxford.csl
  • Other style
More styles
Language
  • de-DE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • sv-SE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf