Digitalisering inom revisionsbranschen : en kvalitativ studie om hur revisorns dubbla roller har påverkats

Sammanfattning: Information technology's rapid development forces organizations to adapt to the trends it brings, the audit profession is not an exception. Digitization means, among other things, that new technology changes working methods, routines and how the products and services themselves are delivered and offered. This study deals with digitalization in the audit industry with a particular focus on the auditor and its role. The purpose of the study is to describe, compare and interpret how digitalization influenced the role of the auditor and thereby increase understanding of how the auditor experiences this development. In this qualitative study, nine auditors were interviewed to capture the auditor's perception of the impact of digitalization on the auditor's role. The empirical data was analyzed and interpreted using institutional theory and a typology was designed to analyze how the auditor's dual roles, consultants and auditors were affected. The result of the study showed that more auditors had identified their characteristics with the consultants’ role and only one became an auditor. One conclusion of the study is that digitalization in the audit industry has just begun, but digital tools have shortened lead times, which means that the role of the auditor is developing more towards an advisory role. However, extensive experience is needed to live up to the expectations of others in the role of auditors.