Risk on financial reporting in the context of the new audit report in SpainRiesgo en la información financiera en el contexto del nuevo informe de auditoría en España

  1. Pérez Pérez, Yolanda 1
  2. Camacho Miñano, María del Mar 1
  3. Segovia-Vargas, María Jesús 1
  1. 1 Universidad Complutense de Madrid
    info

    Universidad Complutense de Madrid

    Madrid, España

    ROR 02p0gd045

Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2021

Volumen: 24

Número: 1

Páginas: 48-61

Tipo: Artículo

DOI: 10.6018/RCSAR.363001 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

Tras la crisis financiera y debido a la mayor complejidad de la información financiera, los grupos de interés de las empresas solicitaban un informe de auditoría más completo para reducir el gap de expectativas de la auditoría. En este contexto, el Consejo Internacional de Normas de Auditoría y Aseguramiento (IAASB) aprobó una nueva norma internacional sobre los informes de auditoría. Uno de los principales cambios es la obligación de las empresas que cotizan en bolsa de describir en el informe de auditoría las cuestiones clave de auditoría (KAMs), en particular, las relacionadas con los riesgos significativos de la información financiera. Este artículo analiza empíricamente el contenido del nuevo informe de auditoría tras la reforma contable recientemente aprobada en España y los factores que condicionan los KAMs desglosados por el auditor. Utilizando la totalidad de la muestra de empresas españolas que cotizan en bolsa, nuestros resultados indican que estas firmas presentan en su mayoría entre dos y cuatro KAMs y que casi la totalidad incluyen el reconocimiento de ingresos, el deterioro del fondo de comercio y la recuperación de impuestos diferidos en los informes de auditoría del año 2017. Aplicando una regresión lineal multinomial, las variables significativas que condicionan los KAMs en nuestra muestra son el sector, el tipo de mercado y el número medio de palabras por KAM. Esta evidencia contribuye a la literatura al enfatizar la importancia de los riesgos sobre la información financiera en el informe ampliado de auditoría.

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