ایمان، محمدتقی؛ نوشادی، محمدرضا (1390). تحلیل محتوای کیفی. پژوهش، 3 (2)، 15-44.
جعفری نسب کرمانی، ندا. (1397). موضوعهای کلیدی حسابرسی. مجله حسابرس، (96)، 44- 54.
جعفری نسب کرمانی، ندا؛ ملانظری، مهناز (1397). گزارش کنونی و جدید حسابرس: دیدگاه حسابرسان ایرانی. پژوهشهای تجربی حسابداری، 7(4)، 95- 116.
سلیمانی امیری، غلامرضا؛ محمودخانی، مهناز (1398). دیدگاه حسابرسان ایران در خصوص حسابرسی برآوردهای ارزش منصفانه. بررسیهای حسابداری و حسابرسی، 26(2)، 255-278.
گل محمدی، مریم؛ رحمانی، علی (1397). شناسایی چالشهای فنی بهکارگیری ارزش منصفانه در گزارشگری مالی ایران با تأکید بر الزامات IFRS13. بررسیهای حسابداری و حسابرسی، 25(3)، 387-414.
References
Asare, S. K., & Wright, A. M. (2012). Investors', auditors', and lenders' understanding of the message conveyed by the standard audit report on the financial statements. Accounting Horizons, 26(2), 193-217.
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), issued by the International Auditing and Assurance Standards Board (IAASB). Available at: http://www.ifac.org.
Deloitte (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.
Fellnäs, V., Strömbäck, J., & Anell, A. (2015). Key Audit Matters. Master of Science in Business and Economics, Lunds University.
Gimbar, C., Hansen, B., & Ozlanski, M. E. (2016). The effects of critical audit matter paragraphs and accounting standard precision on auditor liability. Accounting Review, 91(6), 1629–1646.
Golmohammadi, M., & Rahmani, A. (2018). Technical Challenges of Implementing Fair Values in Financial Reporting of Iran: Emphasizing on IFRS13 Requirements. Journal of Accounting & Auditing Review, 25 (3), 387-414. (in Persian)
Iman, M., & Nowshadi, M. (2011). Qualitative Content Analysis. Research, 3(2), 15-44.
(in Persian)
International Auditing and Assurance Standards Board. (2011). Enhancing the value of Auditor Reporting: Exploring options for change consultation paper may 2011, https://www.ifac.org/publications-resources/enhancing-value-auditor-reporting-exploring-options-change.
International Organization of Securities Commissions (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.
International Organization of Securities Commissions (2009). Auditor Communications. Consultation Report, September, Madrid.
Jafari Nasab Kermani, N., & Mola Nazari, M. (2018). The Current and New Audit Report: Viewpoints of Iranian Auditors. Empirical Accounting Research, 7(4), 95-116. (in Persian)
Jafari Nasab Kermani, N. (2018). Key Audit Matters. Auditing Journal, (96), 44-54. (in Persian)
Lennox, C. S., Schmidt, J., & Thompson, A. (2017). Is the expanded model of audit reporting informative to investors. Evidence from the UK [Verkkodokumentti] [Viitattu 29.11. 2017] Saatavilla https://ssrn. com/abstract, 2619785.
Malaysian Institute of Accountants (2011). Narrowing the Audit Gaps: A Call for Change.
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). Available at: http://www.ifac.org.
Pelzer, J.R.E. (2016). Understanding barriers to Critical Audit Matter effectiveness: A qualitative and experimental approach. Doctoral dissertation, The Florida State University.
Prasad, P. & Chand, P. (2017). The Changing Face of the Auditor's Report: Implications for Suppliers and Users of Financial Statements. Australian Accounting Review, 27(4), 348-367.
Reid, L.C., Carcello, J. V., Li, C. & Neal, T. L. )2016(. Impact of Auditor and Audit Committee Report Changes on Audit Quality and Costs: Evidence from the United Kingdom. [Online] Available at: https://papers.ssrn.com/sol3/Papers.cfm?abstract_id=2647507 [Accessed April 2017].
Soleymani Amiri, Gh. & Mahmoudkhani, M. (2019). Iranian Auditors Perspectives about Auditing of Fair Value Estimates. Journal of Accounting & Auditing Review, 26 (2), 255-278. (in Persian)
The Association of Chartered Certified 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.
The Association of International 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.
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 Group of 100 (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 Institute of Chartered Accountants in England and Wales (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.
Vanstraelen, A., Schelleman, C., Meuwissen, R., & Hofmann, I. (2012). The audit reporting debate: Seemingly intractable problems and feasible solutions. European Accounting Review, 21(2), 193-215.
Wallin, A., & Jörlöv, E. (2016). The revised audit report: Revision of international standards and its impact on communication between auditors and users in Sweden. Master’s Programme in Accounting and Auditing. School of Economics and Management.