Iranian Financial Engineering Association(IFEA) International Journal of Finance & Managerial Accounting 2588-4379 11 43 2026 09 01 Pervasive material misstatements in audit reports 145 156 23958 10.30495/ijfma.2025.78154.2214 EN Azadeh Kohzadi Tahne PhD Student, Accounting Department, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran Mehrdad Ghanbari Assistant Professor, Accounting Department, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran Babak Jamshidi Navid Assistant Professor, Accounting Department, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran 0000-0001-6045-4862 Mojtaba Chavoshani Assistant Professor, Accounting Department, Kermanshah Branch, Islamic Azad University, Kermanshah, Iran Journal Article 2024 12 20 Abstract<br />Professional judgment is always an important factor in detecting pervasive material misstatements, and the detection of pervasive material misstatements also affects the auditors' opinion. The term pervasive in financial statement auditing is used to identify the effects of misstatements or potential misstatements on financial statements that lead to an adverse or disclaimer of opinion, as defined in paragraph 5 of ISA 705, “Modified Opinions in the Independent Auditor’s Report. However, auditors in practice have different interpretations of the concept of pervasive, which leads to different opinions in audit reports, even in similar circumstances. Efforts to introduce materiality criteria began in the early 1950s, and numerous guidelines have been provided by professional bodies and researchers. However, it is rare to find a reliable source that discusses or researches the concept of comprehensiveness or provides guidance for it. In this article, an attempt has been made to describe the concept of comprehensiveness in a way that provides a basis for better professional judgment and improved audit opinions by examining the views and opinions that played a key role in introducing the term comprehensiveness in the International Standard on Auditing 705. http://www.ijfma.ir/article_23958_5990653da56b4075bff360efcc52383f.pdf