The Impact of the Annual Report Readability on the Audit Engagement Risk Measures
Objective: Complex financial reporting and low readability increases auditor efforts to manage Audit Engagement Risk. Accordingly, considering the importance of financial reporting and readability, and its understandability for stakeholders, as well as the role of auditors in attestation of financia...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | fas |
| Published: |
University of Tehran
2020-07-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_77361_a7b6afdae390905f8c2373ca5b48ad3a.pdf |