Revisorns roll och revisionsprocessen : En kvalitativ studie om digitalisering och dess påverkan på revisorns roll samt revisionsprocessen ur ett effektivitetsperspektiv

Sammanfattning: Digitalisation is today regarded as one of the most important forces of change in the world, affecting the auditing industry at an accelerating pace. The purpose of the study is to investigate how the four leading auditing firms (Big Four) work in the constantly evolving digital environment. What is being investigated is how digitalisation has contributed to a more efficient audit process and how the auditor's role has changed to become more efficient. The study uses a qualitative method in the form of semi-structured interviews where eight interviews have been conducted and a document analysis of the Big Four. The interviews provide the study with an in-depth analysis of the auditor's role and through document analysis, the audit firms' perspectives are examined to provide an interpretation of how the auditor's role and the audit process have become more efficient as a result of digitalisation. The results and analysis of the study show how that digitalisation, based on the auditors and the auditors descriptions, has had a positive impact on the audit process and the auditor's role. Digitalisation has changed and streamlined the work process through new digital tools and systems. The efficient work process has contributed to a lot of time being freed up which the auditor can devote to advice or advanced work tasks, which has been demonstrated based on time distribution, competence, area of responsibility, customer contact and the auditor's role development.