Auktoriserade revisorers upplevelser

: En kvalitativ studie om hur auktoriserade revisorer upplever den höga personalomsättningen bland revisorsassistenter

Abstract

Audit firms have been a dream employer for business students for several years, but there is a negative trend of the audit industry failing to retain audit assistants. Studies show that there is a continuous decline in the number of authorized accountants which started in the late 1990s. Several studies have focused on understanding and explaining the high turnover of audit assistants. Since previous research has focused on audit assistants and their reasons for leaving the audit industry, the authorized accountants views and experiences regarding the turnover of audit assistants have been left somewhat untouched. It thus raised an interest in creating an understanding of authorized auditors experience of high staff turnover among audit assistants. For the purpose of the study, a qualitative research method has been used through semi-structured interviews with authorized auditors from various accounting firms in Skåne. Most of the interviews were conducted at the informants offices, but some were conducted digitally. The subject has also been studied with the help of literature in the following areas: professional theory, audit teams, roles and division of labor in audit teams, audit quality and job satisfaction. The results show that the study’s informants in one way or another experience high staff turnover of audit assistants. However, there are divided opinions among the informants about whether staff turnover is problematic. Aspects the study highlights as a result of staff turnover among audit assistants include changes in the division of labor in the audit team, the importance of seniority, threats to audit quality and lower profitability and efficiency. The study’s conclusion is that authorized auditors experience that high staff
turnover among audit assistants has an impact on the audit process and the audit results.

Date of Award	2023-Jun
Original language	Swedish
Supervisor	Elin Smith (Supervisor), Caroline Pontoppidan (Assessor) & Heléne Tjärnemo (Examiner)