%0 Journal Article %A Razi, Seyed Alireza, Hemmati, Bahram, gavara, Maryam %T Explaining the auditor's understanding of the responsibility against the detection of fraud from a liberal and conservative point of view %J Judgment and Decision Making in Accounting and Auditing %V 3 %N 12 %P 19-38 %D 2024 %R 10.71960/jdaa.2024.1187261 %U https://sanad.iau.ir/fa/Article/1187261