Att navigera i den digitala revisionsmiljön : En kvalitativ studie om effekterna digitaliseringen haft på revisorns professionella bedömning och kvalifikationer

Sammanfattning: In a time where the implementation of technical solutions has become common in the audit industry, the auditor's way of performing judgments of a company's financial reports has changed. The purpose of this essay is to, based on the Technology Dominance Theory and the Technology Acceptance Model (TAM), contribute knowledge about the consequences of digitization in the auditing industry, specifically on the role of the auditor and its professional judgment. In addition, the paper examines the effects that digitization has on the required skills in today's digital audit environment. In the essay, a deductive research approach is used, and a qualitative method is applied in the form of semi-structured interviews with authorized auditors in Sweden. The essay shows that the implementation of digital tools challenges today's auditors to develop professional judgment in high-risk areas. The process of extracting and transforming audit evidence into appropriate digital formats has also been shown to result in an improved judgment capability. However, the paper could not show any differences in whether the use of digital tools can dominate professional judgment among authorized auditors. Furthermore, the paper identifies some of the qualifications that may be in demand as a result of the implementation of digital audit tools.