بررسی افشای موضوعات کلیدی حسابرسی بر ادراک و اعتبار گزارش حسابرسی و فهم صورت های مالی (مقاله علمی وزارت علوم)
درجه علمی: نشریه علمی (وزارت علوم)
آرشیو
چکیده
Assessing the Disclosure of Key Audit Matters on the Perceptions and Credibility of the Audit Report and the Understanding of Financial Statements
The purpose of this study is to identify the key Audit Matters (KAMs) and assess the impact of their disclosure on the perception and validity of the audit reports, as well as on the understanding of the financial statements. KAMs represent critical points in the audit report that enhance the comprehension of the financial statements and the overall value of the audit report. This research is applied-developmental in nature and falls under the category of survey-exploratory research. Data collected through the design and distribution of a questionnaire among 80 certified public accountants from the Iranian Association of Certified Public Accountants in 2023. The data were analyzed using SPSS 25 software, employing mean and ANOVA method. Our results revealed the auditor's assessment of fundamental assumptions underlying recognition and disclosure of financial statements items in the audit report, the auditor's approach to firm's various risks, a summary of the key issues disscussed in audit committees, accounts with the highest risk of material misstatement, such as the risk of fraud in the auditor's report, the auditor's evaluation of significant events during the audit period, and topics deemed most importance according to the professional judgment of the auditor were identified as KAMs. The use of a checklist for key matters and increase in the the auditor's tenure enhances both the accuracy and proficiency of identifying KAMs. Additionally, developing guidelines, offering specialized trainings, and displaying samples by the audit organization positively affect the understanding of KAMs. Placing KAMs disclosures close to the opinion clause and between the scope of investigation clause and the opinion clause enhances the usefulness of these disclosures for users of the audit report. Demographic factors also influence the disclosure of KAMs.
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