Revisorer eller Artificiell Intelligens? : En kvalitativ studie om artificiell intelligens och dess påverkan på revisionsyrket

The audit profession consists of scanning and verifying companies' financial reports, whichrequires human capital in the form of auditors. Major parts of auditing have been digitizedduring the last decade. One of the various computer systems that is affecting the audit professionis artificial intelligence, which is a computer system that imitates the human brain. Artificialintelligence (AI) can plan, structure, solve problems and draw conclusions all by itself. Thepurpose of this study was therefore to investigate and elucidate how audit firms are preparingfor the changing competence requirement due to artificial intelligence effects on the profession.The study was conducted through a qualitative method with semi-structured interviews withauthorized auditors. The study’s result shows that AI will not replace the auditing agencies’need for human capital. The profession, on the other hand, will largely consist of consulting inthe future. The study’s result also indicates that hard and soft skills will continue to be valuedby audit firms. The conclusion is that AI is a growing phenomenon in the auditing professionleading to a change of work task assignments. In the future auditors work in parallel with thetechnology safeguarding that he technology produce quality. Thus, AI will not replace theauditing agencies’ need for human capital, but AI might just shift the focus of the audit itself