Las cuestiones clave de auditoría esperadas en España: ¿son los auditores previsibles?

The modification of the content of the audit report responds to the application of the requirement imposed by the NIA-ES 701 "Key Audit Matters" (KAM) (ICAC, 2016). The new standard requires the auditor to disclose in the audit report, based on the professional judgment, the most significant risks of the company identified during the audit and how they addressed those risks. Within the European environment, the United Kingdom has been including such risks in the audit reports since 2013. As in Spain the effects of the new audit standard are not evident yet, we propose this research with the objective of forecasting the level of KAMs to be seen in the audit reports in Spain, distinguishing if these KAMs are entity-level or account-level risks. In order to achieve this, the sample includes 144 observations of non - financial companies listed in the FTSE100 for the years 2013 and 2016. The results show that since the structure of the audit market is quite similar in Spain and in the United Kingdom, the differences in the number of KAM will not be relevant. This paper is timely to contribute, on the one hand, to academics in the development of an emerging research area and, on the other hand, to professionals who will face soon the difficult task of issuing audit reports in accordance with the new European regulation. (c) 2018 ASEPUC. Publicado por EDITUM - Universidad de Murcia.