Mohammad Hosseini Khiavi S, Kheradyar S, Ghahremani Saghir H. Designing a Model for Identifying Factors Affecting the Readability of Key Audit Matters. BMF OPEN [Internet]. 2026 Jan. 1 [cited 2025 Sep. 9];:1-12. Available from: https://bmfopen.com/index.php/bmfopen/article/view/250