%0 Journal Article %A Valiyan, Hasan, Abdoli, Mohammadreza, Orooyee, Mehran %T Adjustment of Audit Expectation Gap based on Human Resources Strategies through the Rough and Gray Theory %J Management Accounting %V 11 %N 39 %P 115-137 %D 2018 %R %U https://sanad.iau.ir/fa/Article/816746