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.