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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| Main Authors: | , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2024-04-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_97530_ca687e1cb917c1c7d3291c07152aebeb.pdf |
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