Examining the Content and Factors Affecting the Disclosure of Key Audit Matters: The First Year of Implementation of the 701 Audit Standard in Iran

ObjectiveIn recent years, the value of auditing, the role played by auditors, and the quality of communication between auditors and the users of their reports, have been criticized. For this reason, significant legislative reforms have been adopted to restore market confidence and strengthen credibi...

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Bibliographic Details
Main Authors: Mohammad Hosein Ghaemi, Melika Baraz, Monire Shahsavand
Format: Article
Language:fas
Published: University of Tehran 2024-04-01
Series:بررسی‌های حسابداری و حسابرسی
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Online Access:https://acctgrev.ut.ac.ir/article_97530_ca687e1cb917c1c7d3291c07152aebeb.pdf
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