Framtidens revision : Digitaliseringen och automatiseringens påverkan på revisionsprocessen och revisorns roll

Detta är en Kandidat-uppsats från Uppsala universitet/Företagsekonomiska institutionen; Uppsala universitet/Företagsekonomiska institutionen

Sammanfattning: Digitization and automation has a great impact on society. A trade which has been up for discussion is the accounting- and audit businesses. Audit is an important function in society which focuses on examining and putting a quality-stamp on financial information to create security and trust in business performance. The audit-process is the methodology of work and has three stages: Planning, performance and reporting. The purpose of this study is to examine how the audit process and the auditors’ role have been affected and how they will look in the future. This study has shown that auditing will be conducted differently in the future due to digitization and automation, but auditing as a societal function remains. It has also been shown that digitization and automation enable larger and more efficient data management. This study has identified several positive aspects with the future audit including continuous auditing, higher flexibility and better communication. Several challenges have also been identified including risks associated with handling complex systems. This study has shown that the role of the auditor is going through changes. There will be higher requirements of the auditor with regards to technical and social skills and also analytical ability.

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