عنوان مقاله [English]
The expectation gap as a process of audit reporting is rooted in the gap between theory and practice, an area that, while important for developing quality audit effectiveness, is due to a lack of pragmatic perception or so-called pragmatism and a lack of focus on the area. The development of the market realities sector has been virtually neglected in audit research. The purpose of this research is designing an audit quality pragmatism model based on the recommendations of the UK Financial Reporting Council (RFC). In this study, considering that there was no clear and coherent basis for the pragmatic quality of the audit report, based on the qualitative part methodology, an attempt was made to identify the dimensions of this issue based on the content analysis structure process. Therefore, in terms of the result of this research, it is developmental, and in terms of its applied purpose, it is in the category of mixed research in terms of research data collection. The target population in the qualitative section was 11 accounting experts who had a more tangible understanding of audit quality through similar research. Also in the quantitative part of the research, 14 independent auditors with more than 3 years of professional experience, who were determined based on the technique of selecting information gatekeepers, participated by filling out matrix questionnaires. The results of the research indicated the existence of two components of disclosure of key cases and disclosure of continuity of activity in the audit report and 11 themes related to the identified components as the basis of pragmatism of audit quality in the qualitative part. The results of the research indicated the existence of two components of disclosure of Key Audit Matters and disclosure of Issuance of a Going Concern Opinion in the audit report and 11 themes related to the identified components as the basis of pragmatism of audit quality in the qualitative part. The results in the quantitative part also showed that the disclosures of the assessment of the leverage ability of the company in A3 refunds and the disclosure of the level of financial obligations of the company "A11" are among the components of Issuance of a Going Concern Opinion in the audit report which were ranked at the fourth level of model prioritization as the most influential themes of the pragmatic quality of the audit report.