The changing face of the auditor : A study of auditors’ perception of their role, the last ten years

Sammanfattning: Regulations, digitalisation, and other megatrends influence many parts of society, not least the audit profession, and it is essential for the profession as well as the role of the auditor, to adapt to the changes and new requirements. It is inevitable for audit firms not to be exposed to digitalisation, and the Big Four (audit firms) are changing their identities. They are investing large amounts in data analytics and artificial intelligence. This study aims to analyse the auditor's perception of their role. This study builds on previous knowledge regarding e.g., digitalisation and auditing; however, previous research tends to have earlier periods in focus, and research on digitalisation and auditing is still limited and does not usually have the auditor's perception in focus. Therefore, this study contributes to the prevailing research by studying the effects of social changes on the auditor's perception of their role. A qualitative approach was used, and semi-structured interviews were conducted with auditors from PwC with at least ten years of experience in the profession. The results indicate, among other things, that social changes such as regulations, digitalisation and market expectations drive change within the profession. It further points to the fact that social changes affect the auditor's work, leading to a shift in the auditor's perception of their role towards it becoming standardised.