@article{
  author = {asgari ordakloo, sanaz, Baradaran Hassanzadeh, Rasoul , mohamadzadeh salteh, Heidar ,  Kanani, Akbar},
  title = {Providing the ideal model for the internal independence of the auditor},
  journal = {Rahbord-e-Tousee},
  year = {2026},
  volume = {21},
  number = {84},
  pages = {347-368},
  doi = {}
}