Cuestiones clave de auditoría en el informe del auditor financiero. Revisión bibliográfica

Laura Itati Daima; María de los Ángeles López; Diana Albanese; Johana Bigliani

doi:10.52292/j.eca.2023.4268

Authors

Laura Itati Daima Departamento de Ciencias de la Administración. Universidad Nacional del Sur. https://orcid.org/0000-0002-9069-4901
María de los Ángeles López Departamento de Ciencias de la Administración. Universidad Nacional del Sur. https://orcid.org/0000-0001-7113-5939
Diana Albanese Departamento de Ciencias de la Administración. Universidad Nacional del Sur. https://orcid.org/0000-0002-9462-5356
Johana Bigliani Departamento de Ciencias de la Administración. Universidad Nacional del Sur. https://orcid.org/0009-0005-3464-508X

DOI:

https://doi.org/10.52292/j.eca.2023.4268

Keywords:

key audit matters, audit report, systematic review

Abstract

Increased information requirements from users of Financial Statements have led regulators to introduce modifications to audit reports. The inclusion of a paragraph on Key Audit Matters (KAM) seeks to increase the transparency and usefulness of the report. The purpose of this study is to conduct a literature review on the subject through a systematic analysis of publications and to develop a background framework. It was found that most of them refer to studies in developed countries, with an empirical approach, published in English. Two main topics are addressed: a) the characteristics, determinants, and nature of KAMs; and b) the consequences of incorporating KAMs in the reports. An analysis of the background related to both topics is presented, aiming to serve as a motivator and support for conducting research in the Argentine context.

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