När AI tar plats i revisionen : En kvalitativ studie om hur arbetsbelastningen i revisionsbranschen påverkas av AI-implementering

Sammanfattning

Abstract Title: When AI takes its place in auditing Level: Degree of Master of Science in Business and Economics, 30 credits Authors: Daniel Wickman & Tobias Wahlberg Supervisor: Savvas Papadopoulos Examiner: Fazle Rahi Purpose: The aim of the study is to examine auditors’ expectations of AI tools and how their implementation may affect future workload within the profession. Research Question: In what way, if any, does AI-implementation contribute to reducing the workload in the audit industry? Method: The study is based on a qualitative approach using semi-structured interviews conducted with ten professionals working in the field of auditing. The collected material was analyzed using the Gioia methodology to identify themes and patterns in the participants’ experiences. Conclusions: The study shows that while AI has the potential to streamline audit work, it has not yet led to a reduced workload. To function as a tool for relief, organizational support is required, along with clear implementation strategies and training initiatives. The acceptance is strongly influenced by perceived ease of use and reliability, and the opportunities vary between large and small firms. Keywords: Artificial intelligence (AI), audit, workload, the auditing industry, AI-tools.