Auditors in Iran consider certain important matters when preparing audit reports as per the ISA 701 guidelines. They focus on key areas like financial statement assumptions, handling risks, evaluating fraud risks, events during the fiscal period, and significant financial statement aspects. Auditors believe that disclosing these Key Audit Matters (KAMs) makes audit reports more informative and varied, increases their accountability and helps investors make better decisions. Different industries have different KAMs, leading to varied professional judgments. Auditors think that disclosing KAMs could impact audit relationships, audit fees, and user perceptions of audit opinions. They suggest clear guidelines for identifying and disclosing KAMs, including their placement near the audit opinion and proper categorization.