Pandemins påverkan på revisionsprocessen
: en kvalitativ studie om pandemins påverkan på revisorernas arbetsprocess och användningen av digitala verktyg

Translated title of the thesis: Pandemic’s impact on the audit process: qualitative study on how the pandemic affects auditors work process and use of digital tools
  • Ajat Abu-Tour
  • Aicha Iskandarani

Student thesis: Bachelor

Abstract

The pandemic covid-19 had a major impact on the working life as workers are urged to comply with restrictions, which include distancing themselves from each other. This means that the auditors in this study had to work from home to reduce the spread of infection. The purpose of this study is to investigate how the covid-19 pandemic has affected the auditors work process and which digital tools have been used during the pandemic. A qualitative method has been used in the study to answer the research question and the purpose of the study. Six auditors from BDO, Frejs revisorer AB, PwC, EY and Mazars have been interviewed. Responses were then analyzed using the study's collection of theories. The collection of data is reported in the results chapter, which shows that the pandemic has affected the auditors both negatively and positively. What has been negatively affected is the auditors social working life, while the positive impact is that it has become more efficient to work from home. Finally, digital tools have been a great support in the auditors work process during the pandemic. Based on the empirical data collection, the pandemic could last many years. The theory in the study and the empirical data collection highlights the possibilities with digitization that makes the auditors independent of the workplace. The auditor’s well-being during the pandemic is what should be put in focus as the pandemic could last many years.

Date of Award2021-Sept-14
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)

Keywords

  • audit
  • pandemic
  • covid-19
  • work process
  • digital tools

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