Revisorns arbetssätt och revisionsprocessens förändring under och efter Covid-19

: En kvalitativ studie om hur revisorns arbetssätt samt revisionsprocessen förändrats under och efter pandemin samt vilken roll digitaliseringen haft på revisorernas arbetssätt

Abstract

During the course of the pandemic, many professions were affected in different ways, not least the auditing industry. This study is about how the auditor's working methods and the audit process have changed during and after the pandemic and what role digitization has had on the auditing profession. The Covid-19 virus forced the world and not only Sweden to new restrictions regarding working at home and the study have its focus on this eventful time period of the pandemic. While the pandemic was raging, the world continued to develop, and that includes the digitization which made the use of digital tools in accounting firms very essential during the pandemic. The study also makes a connection to the digitization that occurred and how this affected the audit process both during and after the course of the pandemic. What distinguishes this study from others is that we are now in a post-pandemic stage which made it possible to examine the after effect from the pandemic compared to previous studies. This is a qualitative study about the audit process during the pandemic with a connection to digitization based on audit theories and interviews. The conclusion of this study is that the impact on the audit process and the auditors tasks was affected by the pandemic and the auditors had to develop new ways to complete their work. Digitalization has been a great help during the pandemic thanks to the development of digital platforms and digital tools, although this development differs from large agency to small.

Date of Award	2023-Jun
Original language	Swedish
Supervisor	Gert Paulsson (Supervisor), Titti Eliasson (Assessor) & Heléne Tjärnemo (Examiner)