Digitalisering inom revisionsyrket : En kvalitativ studie om hur effektivitet och kvalitet har förändrats i samband med digitaliseringen
Sammanfattning: Date: 2018-06-04 Level: Bachelor thesis in Business Administration, 15 cr Institution: School of Business, Society and Engineering, Mälardalen University Authors: Blerta Balaj Fariba Mohammedian Title: Digitization in the audit profession – A qualitative study on how efficiency and quality have changed in connection with digitization Tutor: Staffan Boström Keywords: Digitization, audit, information technology, efficiency audit, quality audit Research questions: What strengths and weaknesses result from the development of digitization within the audit profession? What possibilities does digitization bring within the audit profession? Purpose: The purpose of the study is to examine the impact of digitization on the audit profession. Specifically, it is investigated how the efficiency and quality of audit has changed in connection with digitization. Method: The study is based on a qualitative research method with an abductive approach. Semi-structured interviews with four authorized auditors have been conducted for the collection of information. Information gathering has also been done through scientific articles, literature and electronic sources. Conclusion: More assignments per auditor can be performed but there is currently insufficient knowledge within information technology. The evolution of digitization enables increased efficiency and quality within the audit profession. In the future, increased knowledge within IT will be crucial to the profession.
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