جعفری نسب کرمانی، ندا؛ ملانظری، مهناز؛ رحمانی، علی؛ عزیزخانی، مسعود و بزرگ اصل، موسی (1398). شناسایی و افشای موضوعهای کلیدی حسابرسی در گزارش حسابرس: دیدگاه حسابرسان ایرانی.
دانش حسابداری و حسابرسی مدیریت، 8(29)، 229-242.
jmaak.ir/article_13849.html
فکری اول، فاطمه و بادآور نهندی، یونس (1403). ارتباط بین سازوکارهای راهبری شرکتی و افشای موضوعات کلیدی حسابرسی با در نظر گرفتن نقش هزینههای نمایندگی.
مجله دانش حسابداری، 17(1)، 103-142.
https://jak.uk.ac.ir/article_4651.html?lang=fa
محمدرضایی، فخرالدین؛ سان احمدی، امیر حسین؛ کاظمی، زهرا و سلطانی، علی (1403). بندهای تأکید بر مطلب خاص و اظهارنظر حسابرسی.
مجله دانش حسابداری، 16(4)، 21-40.
https://jak.uk.ac.ir/article_4469.html
یوسفزاده، نسرین و معصومی بیلندی، زهرا (1403). مفهوم پردازی تجارب حسابرسان از تردید حرفهای: پژوهشی پدیدارنگارانه.
مجله دانش حسابداری، 16(3)، 101-120.
https://jak.uk.ac.ir/article_4257.html
References
Black Rock (2013). Comments to the IAASB Re: The exposure draft Reporting on audited financial statements: Proposed new and revised International Standards on Auditing (ISAs).
International Auditing and Assurance Standards Board (IAASB).
http://www.ifac.org
Chen, Lihong, X., Tingting, Zhou, J. (2023). Do auditor changes affect the disclosure of critical audit matters? Evidence from China.
Economic Modelling,
122(4), 68-96. DOI:
10.1016/j.econmod.2023.106245
Church, B., Davis, S., & McCracken, S. (2008). The auditor’s reporting model: A literature overview and research synthesis.
Accounting Horizons,
22(1), 69–90. DOI:
10.2308/acch.2008.22.1.69
Eskandar, H., & Safdel, E. (2024). Process of disclosing key audit matters in audit report: Grounded theory.
Empirical Research in Accounting,
14(3), 45-74. DOI:
10.22051/jera.2024.47437.3258 [In Persian].
Fekriaval, F., & Badavar Nahandi, Y. (2026). The relationship between corporate governance mechanisms and disclosure of key audit matters considering the role of agency costs.
Journal of Accounting Knowledge,
17(1), 103-142. DOI:
10.22103/jak.2025.24035.4094 [In Persian].
Gold, A., Gronewold, U., & Pott, C. (2012). The ISA 700 Auditor’s Report and the audit expectation gap: Do explanations matter? International Journal of Auditing (forthcoming). DOI: 10.2139/ssrn.1492082
Gray, G., Turner, J., Coram, P., & Mock, T. (2011). Perceptions and misperceptions regarding the unqualified auditor’s report by financial statement preparers, users and auditors.
Accounting Horizons,
25(4), 659–684. DOI:
10.2308/acch-50060
Jafari nasab Kermani,N., Molanazari,M., Rahmani, A., & Azizkhani, M., & Bozorgasl, M. (2019). Identification and disclosure of key audit matters in the audit report: Outlook of Iranian.
Journal of Management Accounting and Auditing Knowledge,
8(29), 229-242.
https://www.jmaak.ir/article_13849.html [In Persian].
Juma’h, A.H., Boumediene, S. and Blankenberger, B. (2025). Progressing student learning in auditing analytics: the impact of continuous feedback on learning outcomes.
Journal of International Education in Business,
18(4), 465-483.
https://doi.org/10.1108/JIEB-09-2024-0116
Kelly, M., & Larres, P. (2025). Enhancing the auditor's mindset: a framework for nurturing professional skepticism.
Journal of Accounting Literature,
47(1), 222-243.
https://doi.org/10.1108/JAL-07-2023-0122
Khotanlou, M., Kazemioloum, M., & Naderi, M. (2025). Auditors' perspective on disclosing key audit matters in the independent auditor's report.
Accounting and Auditing Review,
32(2), 310-342. DOI:
10.22059/acctgrev.2025.387737.1009059 [In Persian].
Lennox, C. S., Schmidt, J., & Thompson, A. (2017). Is the expanded model of audit reporting informative to investors. Evidence from the UK. Saatavilla. DOI:
10.2139/ssrn.2619785
Li, Y., & Goel, S. (2025). Artificial intelligence auditability and auditor readiness for auditing artificial intelligence systems. International
Journal of Accounting Information Systems,
56(1), 1-28.
https://doi.org/10.1016/j.accinf.2025.100739
Lin, C., & Wu, W. (2008). A causal analytical method for group decision- making under fuzzy environment.
Expert Systems with Applications,
34(1), 205-213. DOI:
10.1016/j.eswa.2006.08.012
Lin, L. Z., Hsub, T. H. (2009). Designing a model of FANP in brand image decision-making,
Applied Soft Computing,
11(1), 561-573. DOI:
10.1016/j.asoc.2009.12.015
Mazars. (2012). Comments to the IAASB Re: The exposure draft reporting on audited financial statements: Proposed new and revised International Standards on Auditing (ISAs), issued by the International Auditing and Assurance Standards Board (IAASB).
https://www.iosco.org/library/comment_letters/pdf/IAASB-53.pdf
Mock, T., Turner, J., Gray, G., & Coram, P. (2009). The unqualified auditor’s report: A study of user perceptions, effects on user decisions and decision processes, and directions for future research. A report to the Auditing Standards Board and the International Auditing and Assurance Standards Board, New York, NY, June.
https://www.researchgate.net/publication/253154884
MohammadRezaei, F., San Ahmadi, A. H., Kazemi, Z., & Soltani, A. (2025). The emphasis of matter paragraphs and audit opinions.
Journal of Accounting Knowledge,
16(4), 21-40. DOI:
10.22103/jak.2024.23428.4054 [In Persian].
The Chartered Financial Analyst Institute (2013). Comments to the IAASB Re: The exposure draft Reporting on audited financial statements: Proposed new and revised International Standards on Auditing (ISAs), issued by the International Auditing and Assurance Standards Board (IAASB). Available at:
http://www.ifac.org
The Inter-American Accounting Association. (2013). Comments to the IAASB Re: The exposure draft Reporting on audited financial statements: Proposed new and revised International Standards on Auditing (ISAs), issued by the International Auditing and Assurance Standards Board (IAASB). Available at:
http://www.ifac.org
The New York State Society of Certified Public Accountants (2013). Comments to the IAASB Re: The exposure draft Reporting on audited financial statements: Proposed new and revised International Standards on Auditing (ISAs), issued by the International Auditing and Assurance Standards Board (IAASB). Available at:
http://www.ifac.org
Yang, X., & Zhang, J. H. (2025). Stakeholder activities in PCAOB audit standard setting: A manual content analysis of comment letter submissions.
Managerial Auditing Journal,
41(2), 269–298.
https://doi.org/10.1108/MAJ-08-2024-4438
Yousefzadeh, N., & Masoumi Bilondi, Z. (2024). Conceptualization of auditors' experiences of professional skepticism: A phenomenographic study.
Journal of Accounting Knowledge,
16(3), 101-120. DOI:
10.22103/jak.2024.23109.4027 [In Persian].
)