Concluding remarks

• This chapter summarises the main findings of the book and relates them to drivers of auditing transformation. The effects of the drivers are, in many cases, unexpected and unintended. It is also clear that transformation is not immediate but will take time to be effectuated in audit practice. One reason for delayed implementations is that competencies and characteristics of individual auditors change more slowly than the exogenous drivers. Regulation is the most mature of the three external drivers of transformation in focus in this book. Digitalisation has had some impact on audit practice but has the potential to have more fundamental effects in the future. Sustainability reporting is currently in an early phase, where substantial learning is taking place. The combination of new regulations and increased competencies among auditors can potentially make sustainability reporting more structured, reliable, and comparable across reporting companies.

Ämnesord

SAMHÄLLSVETENSKAP  -- Ekonomi och näringsliv -- Företagsekonomi (hsv//swe)

SOCIAL SCIENCES  -- Economics and Business -- Business Administration (hsv//eng)

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