Volume & Issue: Volume 16, Issue 4 - Serial Number 63, December 2025, Pages 1-206 
The Emphasis of Matter Paragraphs and Audit Opinions

Pages 21-40

10.22103/jak.2024.23428.4054

Fakhroddin MohammadRezaei; Amir Hossein San Ahmadi; Zahra Kazemi; Ali Soltani