Dynamic Auditing

Knowledge

• Have advanced and in-depth knowledge within an audit-related field characterized by dynamic organizational environments, regulatory approaches to accounting and auditing, the impact of digitalization on auditing, ongoing debates about other trends in accounting and auditing, as well as changing expectations of the auditor's role.
• Have thorough knowledge of auditors' risk assessments and planning related to audit areas involving fundamental uncertainty (various methods may be relevant here, including the scenario method).
• Have detailed knowledge of how different trends across industries influence auditors' development and use of various methodologies, including increasing digitalisation, growing demands for audit firms' social responsibility, global changes, and major societal projects.
• Have insight into empirical research literature related to emerging topics within relevant audit areas, including corporate reporting, corporate governance, and (international) corporate taxation.
• Have knowledge of practical project management.

Skills

• Can identify, analyze, and critically evaluate sources of fundamental uncertainty.
• Can gather relevant research literature within the area of ​​specialization, and demonstrate the ability to compile, analyze, and evaluate the literature.
• Can analyze and formulate a clear research question for a project based on relevant theories and prior empirical studies.
• Can develop a project plan and carry out and present an independent analytical work under supervision, in accordance with research ethics standards.
• Can apply analytical and digital tools designed for literature searches in practical work with the project.

General Competence

• Can produce an independent analytical scientific work in line with the business economics tradition of academic communication, both in writing and orally.
• Can perform advanced tasks in groups related to scenario development.
• Can apply knowledge and skills in new areas, and plan, manage, and carry out projects independently and in teams, demonstrating ethical awareness and critical reflection to ensure high-quality results in accordance with relevant guidelines, standards, and regulations.