1.
Yousef Khalkhal H, Nouraei M, Ghanbary M, Mohammadi Yarijani F. Interpretive Structural Modeling of Auditor Competencies. BMF OPEN. Published online September 1, 2027:1-21. Accessed October 24, 2026. https://www.bmfopen.com/index.php/bmfopen/article/view/594