The effects of digitalization on auditors’ tools and working methods : A study of the audit profession

Sammanfattning: The aim of this qualitative and exploratory study is to increase the understanding of the effects digitalization has on the tools and working methods of the audit profession. This is achieved through 14 semi-structured interviews with practicing auditors, where emphasis is put on interpretation. Conclusions drawn are that the effect on the auditors’ working methods are more prominent than on the tools, due to paperless working methods and increased flexibility. Unlike previous research, this study also discovers an increasing effect – education. Thereby, education is underlined as important among auditors, where institutions also have to develop available education to the new competence needed.