AI:s inverkan på revisionsyrket: En jämförande kvalitativ intervjustudie mellan små, medelstora och stora företag

Sammanfattning

This study explores the impact of artificial intelligence (AI) on the auditing profession focusing on how digital technologies influence audit processes, auditors’ responsibilities and professional competence. The study also examines differences in AI adoption between small, medium and large audit firms. A qualitative research design was applied using semi-structured interviews with nine professionals from audit firms of varying sizes. The collected material was analyzed through thematic analysis.The results indicate that AI has contributed to more efficient audit procedures by automating repetitive tasks, improving data analysis and supporting risk identification. Larger audit firms were found to use AI-based systems more extensively, particularly for analyzing large volumes of financial data and detecting irregularities. In comparison smaller firms mainly use digital tools to simplify administrative work and communication with clients while the implementation of advanced AI systems remains limited.Furthermore, the findings show that digitalization is reshaping the auditors role. Traditional manual work is gradually being replaced by tasks requiring analytical thinking, interpretation and advisory skills. At the same time technical knowledge and understanding of digital systems are becoming increasingly valuable within the profession. Despite these developments respondents emphasized that human judgment, professional skepticism and client relationships continue to play a central role in ensuring audit quality and trust in the auditing process.