Digitaliseringens påverkan på revisorns arbete : Med fokus på upptäcktsrisk
Sammanfattning: Introduction: Digitalization has been a well discussed topic in recent decades. A large part of the workforce in certain industries is being replaced by various technical solutions. The accounting industry is one such industry that has become increasingly digital. When the accounting economist's work is automated, this in turn means that the auditor also needs to adapt to the digital development. For auditors, it is should be of interest to review how accounting quality and audit risks are being affected by digitalisation. Purpose: The purpose of the study is to investigate how and in what way auditors feel that digitalisation has affected auditors' risk assessment work with a focus on the risk of discovery. Since there is a strong connection between accounting and auditing, the thesis also aims to first review how accounting quality has been affected by digitalisation. Within this framework, the aim will be to highlight both the positive and negative effects of digitalisation on the auditing industry. Method: A qualitative method based on a deductive approach has been applied to the study. In order to fulfill the purpose and questions of the study, six auditors were interviewed through a semi structured interview. Conclusion: The study shows that digitalisation has a more positive effect on the auditors work, where manual worksystem have been replaced by digital systems through for example AI. The study also shows the need for IT skills and also that the amount of data, "Big Data", has become more difficult for auditors to handle. Keywords: Digitalization, accounting quality, audit risks, risk of detection.
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