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Yolanda  Pérez Pérez 

Maria del Mar Camacho Miñano http://orcid.org/0000-0001-5852-338X

María Jesús Segovia Vargas http://orcid.org/0000-0002-6578-8017

Resumen

La mayor complejidad del entorno regulatorio y de negocio ha llevado a los grupos de interés a exigir mayor confianza sobre la veracidad de la información financiera al auditor. En este contexto, el Consejo Internacional de Normas de Auditoría y Aseguramiento (IAASB) aprobó una nueva norma internacional que modificaba la estructura y los contenidos de los informes de auditoría. Uno de los principales cambios ha sido la obligación del auditor de describir en su informe las cuestiones clave de auditoría (KAM), relacionadas con riesgos significativos de la información financiera. El objetivo de este estudio es analizar el contenido del informe en el primer año de aplicación en España para 131 empresas cotizadas. Estas firmas reportan entre dos y cuatro KAM, destacando el reconocimiento de ingresos, el deterioro del fondo de comercio y la recuperación de impuestos diferidos. Este estudio tiene importantes implicaciones en otros países que van a afrontar esta reforma.

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Keywords

informe de auditoría, gestión continuada, salvedades

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Cómo citar
Pérez Pérez , Y., Camacho Miñano, M. del M., & Segovia Vargas, M. J. (2019). Los nuevos informes ampliados de auditoría. Caso: las empresas cotizadas españolas. Cuadernos De Contabilidad, 20(49), 1-18. https://doi.org/10.11144/Javeriana.cc20-49.ania
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