Die Auswirkungen der Digitalisierung auf die Jahresabschlussprüfung: Chancen, Herausforderungen und die sich wandelnde Rolle des Wirtschaftsprüfers/der Wirtschaftsprüferin

  • Sophie Baumgartner

Student thesis: Bachelor's Thesis

Abstract

Advancing digitalization presents auditing with new challenges and opportunities. The use of modern technologies such as cloud computing, big data and artificial intelligence is significantly changing the traditional way of working in auditing. These technologies offer the opportunity to process data more efficiently and precisely, but at the same time, new demands are being placed on the IT skills of auditors as well as increased risks, particularly with regard to data security and integrity. Against this background, this thesis deals with the question of the extent to which these technological developments influence auditing and what measures need to be taken to overcome these challenges. The structure of the paper begins with an overview of current technological trends in auditing, followed by a detailed analysis of the impact of these technologies on the auditing process. Both opportunities and risks are considered. Methodologically, the thesis is based on a combination of literature research and empirical investigation. In the literature review, existing studies and reports on the relevant technologies and their application in auditing are evaluated. The empirical investigation is based on a survey of auditors in order to record and analyze their experiences and assessments of the new technologies. The study concludes that digitalization has changed and will continue to change auditing in the long term. In particular, the automation of routine tasks through artificial intelligence and the use of large amounts of data enable a more efficient and in-depth audit. However, there are also considerable challenges, particularly in the area of data security and the necessary IT skills of auditors. The study shows that while many auditors recognize the benefits of the new technologies, they also see the need to continuously train themselves and adapt their IT infrastructure in order to meet the increased requirements. Overall, the study makes it clear that digitalization brings two sides to auditing: it offers great opportunities to increase efficiency, but also brings with it new risks and requirements that need to be overcome.
Date of Award2024
Original languageGerman (Austria)
SupervisorChrista Hangl (Supervisor)

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