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  1. 1. The effect of Digital Tools on Auditors' Professional Scepticism : A Quantitative Study of Professional Scepticism in the Swedish Audit Profession

    Magister-uppsats, Jönköping University/IHH, Företagsekonomi

    Författare :Therése Karlström; Alexandra Kantonenko; [2020]
    Nyckelord :Professional Scepticism; Structure and Judgment; CAATs; Audit Process;

    Sammanfattning : Purpose: The purpose of this study is to investigate and analyze whether the relationship between structural domains represented by CAATs and judgment represented by professional scepticism is related to auditors’ individual characteristics, trait scepticism. Methodology: This study is based on a quantitative method in the form of a questionnaire sent to all Swedish authorized auditors. LÄS MER