Digitaliseringens påverkan på revisionsbranschen
: en studie om de krav och kvalifikationer som ställs på nyexaminerade revisorer

  • Sanna Lone
  • Selin Resneli

Student thesis: Bachelor


Digitalization is currently an ongoing topic in the audit industry. Digital developments affect the audit profession, which affects the auditor's role. It is therefore important that students get introduced to digitalization in economic programs. The purpose of this study is to investigate whether the economic programs include the requirements or qualifications imposed on auditors, regarding digital competencies, by the audit companies. The following research question was thus formulated: Do academies adapt their education to the requirements or qualifications, regarding digital competencies, that are required by the auditing companies?The research approach used in the study is abduction as the study alternated between theory and empiricism. The study is based on a qualitative content analysis where an examination of official documents has been made. The documents examined include twelve job advertisements from eight different audit companies. Furthermore, analysis of eleven course plans/education plans has been done at nine different academies.The purpose of the study has been completed by analyzing job advertisements, education plans and course plans. From the job advertisements it appeared that knowledge in digitalization is qualifying but not a requirement. The results of the study show that most of the examined economic programs include digitalization in the education. Furthermore, it cannot be concluded that the scope is sufficient to meet the qualifications imposed on auditors by the examined audited firms. The study has contributed to an increased understanding of the requirements and qualifications, regarding digitalization, that the examined audit firms demand. Furthermore, the study has contributed to clarify how the examined academies adapt economic programs to digitalization.

Date of Award2021-Jul-08
Original languageSwedish
SupervisorTorsten Andersson (Supervisor) & Heléne Tjärnemo (Examiner)

Educational program

  • Degree of Bachelor of Science in Business and Economics

Courses and Subjects

  • Accounting and auditing

University credits

  • 15 HE credits

Swedish Standard Keywords

  • Economics and Business (502)

Cite this