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Auditors' Perspective on Disclosing Key Audit Matters in the Independent Auditor's Report

ObjectiveSince 2022, the implementation of Audit Standard No. 701, titled "Communication of Key Audit Matters" in the Independent Auditor's Report, has been mandatory in Iran. According to this standard, the auditors must communicate their judgment regarding what constitutes a Key Audit Matter (KAM)...

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Bibliografiske detaljer
Principais autores: Mohsen Khotanlou, Mahdi Kazemioloum, Mohammad Naderi
Format: Artigo
Sprog:Persa
Udgivet: University of Tehran 2025-06-01
Serier:بررسی‌های حسابداری و حسابرسی
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Online adgang:https://acctgrev.ut.ac.ir/article_102057_21c68149498e25f36f75b895a033b0b1.pdf
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