THE SIMILARITY OF THE CONTENT OF THE KEY AUDIT MATTERS: A STUDY IN THE BANKING INSTITUTIONS LISTED IN B3/A Semelhanca do Conteudo dos Principals Assuntos de Auditoria: Um Estudo nas Instituicoes Bancarias Listadas na B3

NBC TA 701 addresses the auditor's responsibility to communicate what the Key Audit Matters (KAMs) are and why they are relevant. Thus, the present study intends to analyze whether the content of the KAMs of banking institutions has the similarities with the adoption of NBC TA 701. For this, the auditors' reports evidenced in the period from 2016 to 2019 of Brazilian banking institutions listed in Brasil, Bolsa, Balcao (B3), and listed in the Novo Mercado (NM) or Nivel 1 (N1) corporate governance levels. Use ATLAS.ti 8[R] to perform the Content Analysis technique, seeking to identify as categories through the open and axial bidding process in KAMs records. After that, CopySpider was used to verify the similarity of the wording in the auditors' reports, and the Critical Discourse Analysis (CDA) to capture the synonyms and changes in the ordering of the words. The results showed that the most frequent KAMs in the auditors' report were: PECLD, Provisions and Contingent Liabilities, Tax Credit, and Information Technology Environment. In addition, there was a high similarity between the writing of reports compared by year, from the same company. When comparing the writing of the reports between the companies in the study, this similarity was not observed. The study contributes to the literature by verifying that the reports of auditors from the same company, when compared to the year, do not present the necessary changes in the content of the KAM. However, KAMs writings vary from company to company, although they are audited by joint companies.