The global financial crisis has once again highlighted the need for more and better measures to update the framework governing production guidelines. audit of financial information published by companies. Among those measures, the article focuses on issuing the new International Standard on Auditing Revised and Republished. on materiality (NIARR 450), which entered into force on 15 December 2009. As an important novelty, it lays down the need to consider a number of qualitative factors when assessing the significance of incidents detected in financial information which, although not numerically significant, due to their nature and particular circumstances, must be corrected or, on the contrary, disclosed as exceptions in the report of auditing. In particular, there is empirical evidence about the predisposition shown by a group of auditors from Mexico and Spain on the actual use of these factors. it also expressed its opinion on the consequences that could result in certain areas of the audit. The results obtained, although generally positive for assessing the acceptance of the new NIARR 450, in particular show varying degrees in accordance with the actual use of qualitative materiality factors among auditors from both countries. Similarly, these different degrees of consensus are expressed in their opinion on the consequences that this would have on the information content, usefulness and comprehensibility of the audit opinion, as well as on the reliability, transparency and relevance of the financial statements.