The main objective of the present study is to assess the potential impact of readability of financial statement notes on the auditor's report lag, audit fees and going concern opinion (GCO).,The statistical population of this study includes all listed firms on the Tehran Stock Exchange (TSE) for the period of 2012–2017. The systematic elimination method is used for sampling and multiple regression and EViews software are used for testing the hypothesis models.,The obtained results show that there is a significant and positive relationship between audit report lags and readability of financial statements. Moreover, it is also revealed that readability of financial statements is positively associated with audit fees. Furthermore, the findings suggest a negative correlation between readability indexes and issuing GCOs, denoting hard-to-read statements is considered as a risk factor by auditors. Finally, the observations of our robustness tests suggest that the association between audit report lag and readability of financial statements is robust.,This is the first conducted investigation concerning auditor's response to the readability of financial statement notes in TSE. The outcome of current paper may pave the way for revising and developing Iranian accounting standards in order to give a fairer and clearer picture of financial reports.

中文翻译：

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审计师对财务报表附注可读性的回应

本研究的主要目的是评估财务报表附注的可读性对审计师报告滞后，审计费用和持续经营意见（GCO）的潜在影响。该研究的统计人群包括德黑兰股票上的所有上市公司2012-2017年期间的兑换（TSE）。采用系统消除法进行抽样，采用多元回归，采用EViews软件对假设模型进行检验。所得结果表明，审计报告滞后与财务报表可读性之间存在显着正相关关系。此外，还发现财务报表的可读性与审计费用成正相关。此外，研究结果表明可读性指数与发布GCO之间存在负相关关系，表示难以理解的陈述被审计师视为风险因素。最后，我们对稳健性测试的观察结果表明，审计报告滞后与财务报表可读性之间的关联性很强。这是首次针对审计师对TSE中财务报表附注可读性的回应进行的调查。当前文件的结果可能为修订和制定伊朗会计准则铺平道路，以使财务报告的情况更加公平和清晰。对TSE中财务报表附注可读性的回应。当前文件的结果可能为修订和制定伊朗会计准则铺平道路，以使财务报告的情况更加公平和清晰。对TSE中财务报表附注可读性的回应。当前文件的结果可能为修订和制定伊朗会计准则铺平道路，以使财务报告的情况更加公平和清晰。