فهرس المقالات The expertise of auditing firms in the digital field حرية الوصول المقاله صفحة الملخص نص كامل 1 - Investigating the Impact of Digitalization of Clients and the Expertise of Auditing Firms in the Digital Field on Audit Quality: Evidence from Iran Fereydoon Rahnama Roodposhti Anahita Zandi