The study looked at how the characteristics of audit committees relate to how easy it is to understand their audit reports. They studied data from 72 firms in the Tehran Stock Exchange from 2014 to 2018. The results showed that the size, independence, and financial expertise of the audit committee did not have a significant impact on the readability of the audit reports. Despite this, it is still important to pay attention to how effective audit committees are in order to ensure good quality reports.