Daima, L.I., López, M. de los Ángeles, Albanese, D. and Bigliani, J. 2024. Key audit matters in the financial auditor’s report. Literature review. Escritos Contables y de Administración. 14, 2 (May 2024), 25–55. DOI:https://doi.org/10.52292/j.eca.2023.4268.