Key issues in audit reports. Spanish Stock Exchange. - Gaston de Jesus Rodríguez Milián - Bog

The relevance achieved by the key audit issues contained in the amendments to the audit report model, introduced by Law 22/2015, of July 20, 2015, on Auditing and ISA-ES 701, is addressed in this research through a descriptive, analytical and statistical study of the number and types of key audit issues included in the auditors' reports on the annual accounts for the years 2020 and 2021. The differences between the key audit issues presented in the reports of these years are analyzed, observing whether they are statistically significant or not, both in number and types, according to three variables: (1) consolidated annual accounts for 2020 and 2021; (2) IBEX companies versus non-IBEX companies; and (3) audit companies. Financial services companies in Spain are used as a sample.