@article{
  author = {Saberi , Hasan, Garkaz, Mansoor, Khozein, Ali, matoufi, alireza},
  title = { Presenting a model for changing the structure of audit institutions with an approach to professional ethics},
  journal = {Quarterly Ethical Research (Association for Islamic Thought)},
  year = {2024},
  volume = {14},
  number = {4},
  pages = {89-112},
  doi = {}
}