E. . Andarz, M. Dastoori, and S. . Moradpour, “Designing a Model for Integrating Process Mining into Financial Statement Auditing”, BMF OPEN, vol. 2, no. 5, pp. 1–12, Sep. 2025, Accessed: Jun. 29, 2025. [Online]. Available: https://bmfopen.com/index.php/bmfopen/article/view/203