Humor is vital in social relationships. It serves as a medium for communication, mutual comprehension, and emotional connection. Children with Autism Spectrum Disorder(ASD) frequently have difficulties with humor owing to impairments associated with Theory of Mind, which is believed to hinder their pragmatic competence, hence complicating their ability to comprehend and engage with funny expressions. This study seeks to tackle this issue by employing a structured based teaching method that investigates the potential of humor as a means to promote Theory of Mind and, subsequently, improve pragmatic competence in Iraqi children with Autism Spectrum Disorder. The study aims to delineate three tiers of difficulty and capability in humor understanding within Autism Spectrum Disorder Level 1, specifically labeled as a, b, and c. An experimental quantitative procedure has been utilized with a pretest and two posttests. The results demonstrate that an audiovisual syllabus markedly improves Theory of Mind and pragmatic competence in children with Autism Spectrum Disorder. They also indicate that the knowledge of humor is not binary but may be classified into three sublevels.