En av slutsatserna är att framtidens revisorer kan bli programstyrda och inte utövar en tillräcklig professionell skepticism. Denna slutsats kan riktas kritik mot eftersom den endast har baserats på erfarna revisorers åsikter och det kan därmed ifrågasättas hur generaliserbart det är på revisorsassistenterna och nyanställda. För att säkerställa denna slutsats och öka dess trovärdighet bör deras åsikter även framhävas. Däremot visar denna studie endast på att framtidens revisorer utgör ett orosmoment och inte att det nödvändigtvis kommer att ske. Slutsatsen anses därav vara trovärdig.
Den främsta kritiken gentemot studien är generaliserbarheten eftersom det finns ingen garanti att studien är möjlig att generalisera till andra kontexter. Det beror på att den urvalsmetod som studien utgår från är ett icke-sannolikhetsurval och det går därmed inte att generalisera resultatet till en population (Bryman & Bell, 2017, s. 406). Under datainsamlingen uppmärksammade dock ett tydligt mönster bland respondenterna och den teoretiska mättnaden uppfylldes relativt snabbt. Det bidrar till att resultatet bör kunna överföras till andra kontexter med liknande förutsättningar, exempelvis gällande erfarenhetsnivå och geografisk avgränsning.
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