Assessing the Disclosure of Key Audit Matters on the Perceptions and Credibility of the Audit Report and the Understanding of Financial Statements

Mirbagheri Roodbari, 	Seyede Amene; Maldar Sarpol, Masoomeh Sadat

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Volume 25, Issue 98 (3-2025)

audit knowledge 2025, 25(98): 376-401

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Assessing the Disclosure of Key Audit Matters on the Perceptions and Credibility of the Audit Report and the Understanding of Financial Statements

 Seyede Amene Mirbagheri Roodbari ^*

, Masoomeh Sadat Maldar Sarpol

Assistant Professor of Accounting, Payame Noor University, Tehran, Iran., Corresponding Author, Email: mirbagheriamene @pnu.ac.ir

Keywords: Validity of Audit Report, Comprehensibility of Financial Statements, Enhanced Audit Report, KeyAudit Matters (KAMs)

Full-Text [PDF 1107 kb] (204 Downloads)

Type of Study: Research | Subject: Auditing
Received: 2024/08/7 | Accepted: 2024/11/25 | Published: 2025/02/28

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Mirbagheri Roodbari  A, Maldar Sarpol M S. Assessing the Disclosure of Key Audit Matters on the Perceptions and Credibility of the Audit Report and the Understanding of Financial Statements. audit knowledge 2025; 25 (98) :376-401
URL: http://danesh.dmk.ir/article-1-3291-en.html

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Volume 25, Issue 98 (3-2025)

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