Nyanställd och redo?

: En kvalitativ studie med fokus på revisorsassistenternas upplevelser av kompetensgapet

Abstract

The auditing industry is facing changing competence requirements due to technological development. This study examines the competence gaps experienced by newly hired auditor assistants and the perceived expectations auditing firms have of them. Previous studies have investigated the competence gap from the perspectives of employers, educational institutions, and auditors but lacked the perspective of newly graduated economists starting as auditor assistants. This perspective is crucial to include. Using qualitative semi-structured interviews, empirical data were collected to understand the experiences and challenges of auditor assistants. The purpose of the study was to investigate how well-prepared newly hired auditor assistants feel for their tasks and the demands placed on them by auditing firms. The results show that employers initially do not place high demands on specific competencies for newly hired auditor assistants within the auditing industry. The interviews reveal that soft skills and personal suitability are valued more highly than formal technical skills. The auditor assistants emphasized the importance of good communication skills, interpersonal skills, and adaptability to build relationships and perform their tasks effectively.

Date of Award	2024-Jun
Original language	Swedish
Supervisor	Heléne Tjärnemo (Supervisor) & Maria Bengtsson (Examiner)