Y. . Rashidi, M. Ghasim Osmani, A. Mohammadi, and A. . Bayat, “Designing the Optimal Model for Audit Oversight in the Country”, BMF OPEN, vol. 1, no. 2, pp. 77–90, Mar. 2024, Accessed: Apr. 04, 2025. [Online]. Available: https://bmfopen.com/index.php/bmfopen/article/view/156