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The effects of digitalization on auditors’ tools and working methods: A study of the audit profession
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
2017 (English)Independent thesis Advanced level (degree of Master (One Year)), 10 credits / 15 HE creditsStudent thesis
Abstract [en]

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.

Place, publisher, year, edition, pages
2017. , p. 36
Keywords [en]
Effects, Digitalization, Tools, Working methods, Audit profession
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-24578OAI: oai:DiVA.org:hig-24578DiVA, id: diva2:1115922
Supervisors
Examiners
Available from: 2017-09-06 Created: 2017-06-27 Last updated: 2017-09-06Bibliographically approved

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Master thesis - Karlsen and Wallberg(837 kB)20807 downloads
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CiteExportLink to record
Permanent link

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Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf