@article{
  author = {razavi araghi, seyed mohammad reza, جهانشاد, آزیتا},
  title = {Challenges and Solutions of External Audit of Banks based on effective Banking Supervision Approach Based on Basel Committee documents},
  journal = {Financial Economics},
  year = {2025},
  volume = {19},
  number = {72},
  pages = {205-240},
  doi = {10.71818/ecj.2025.1060646}
}