“…In the auditors' context there are several boundary-setting forces (Jenkins, Deis, Bedard, & Curtis, 2008;Lokatt, 2018), namely, the audit profession, the audit firm, the client, society (including stakeholders), regulations, and the market, all of which influence the work of auditors and how auditors perceive and understand their work. These boundary-setting forces have in recent decades undergone significant and rapid changes (Broberg, 2013;DeFond & Zhang, 2014;Knechel, 2007;Öhman, 2007), with, for example, increased commercialization (Clow, Stevens, McConkey, & Laudon, 2009;Guo, 2016;Shafer, 2009;Sweeney & McGarry, 2011) as well as significant regulatory changes (see EU, 2014/537;Holm & Zaman, 2012;Knechel, 2016). Since the forces that influence the work of auditors and auditors' perceptions and understandings of their work have undergone changes, this could be expected to have consequences for the concept of the auditor.…”