Similarity of Key Audit Matters: an analysis through Clusters/ Similaridade dos Principais Assuntos de Auditoria: uma analise por meio de Clusters

The objective of this study was to identify the similarity index of the title of the Key Audit Matters (KAM), and which characteristics of audit firms and audited companies explain this similarity. It is expected to fill a gap present in the literature, when dealing with the similarity in the disclosure of the KAM in the audit report. From a sample of 1,370 observations of companies listed on B3, from 2016 to 2021, groupings into 2 clusters were generated. The exciting results are that in the analyzed period there was an average similarity of the KAM of 73%, and that smaller, less profitable companies that paid higher audit fees had greater similarity of the KAM. In addition, it was found that companies audited by big four firms, which did not have an approved opinion in the audit report and which had an external audit committee, showed less similarity in the KAM. It was also found that there is a difference in the similarity of the KAM between the medical sectors of the companies. This study contributes to the improvement of the accounting disclosure process, by allowing independent auditors to reflect on the similarity in the disclosure of the KAM and the impacts of this standardization on information users. It also contributed to the regulatory and supervisory bodies to assess whether the objectives of the regulations that instituted the new audit report containing the kAm are being achieved. Keywords: Similarity. Key Audit Matters. Cluster Analysis. O objetivo deste estudo foi identificar, qual o indice de similaridade do titulo dos Principais Assuntos de Auditoria (PAA), e quais as caracteristicas das firmas de auditoria e das companhias auditadas explicam essa similaridade. Espera-se preencher uma lacuna presente na literatura, ao tratar da similaridade na divulgacao do PAA no relatorio de auditoria. A partir de uma amostra de 1.370 observacoes de companhias listadas na B3, no periodo de 2016 a 2021, foram gerados agrupamentos em 2 clusters. Os resultados demonstraram que no periodo analisado houve uma similaridade media dos PAA de 73%, e que as companhias menores, menos rentaveis e que pagaram maiores honorarios de auditoria possuiam maior similaridade dos PAA. Ademais, foi constatado que as companhias auditadas por firmas big four, que nao possuiam opiniao modificada no relatorio de auditoria e que possuem comite de auditoria constituido, apresentaram menor similaridade dos PAA. Constatou-se tambem que existe diferencas na similaridade dos PAA entr