Artificiell intelligens inom revisionsyrket : En kvalitativ studie om möjligheter och utmaningar med digitalisering av revisionsyrket.

Sammanfattning

The purpose of this study is to investigate how the use of artificial intelligence (AI) affects audit work, as well as how authorized auditors adapt to the changes that the technology brings. The focus is on the auditors’ experiences of the opportunities and challenges that AI entails for the profession. The study is based on an abductive research approach and is grounded in four theoretical frameworks: Task-Technology Fit (TTF), Technology Acceptance Model (TAM), Diffusion of Innovations (DOI), and Job Demands-Resources (JD-R). Data collection has been carried out through qualitative, semi-structured interviews with eight authorized auditors active in Sweden. The results show that AI contributes to increased efficiency through automation of repetitive and data-driven tasks. This frees up time for more qualified tasks, such as advisory services, analysis, and professional assessments. At the same time, several challenges are identified, including the need for continuous competence development, technological uncertainty, and changes in the auditors’ professional role. A clear observation is that the application of AI in auditing occurs at different speeds depending on the size of the firm, larger firms often develop their own solutions, while smaller ones tend to rely on external tools. The conclusion of the study is that AI is perceived as a complement rather than a replacement for human judgment. The technology creates both opportunities and demands for new competencies. The auditor’s role is gradually evolving towards more analysis and advisory services.