List of Articles risk-based audit Open Access Article Abstract Page Full-Text 1 - Design and validation of taxpayer selection model in risk-based audit in value added tax system in high risk companies. ardeshir bovard Negar Khosravipoo, ali esmaelzadeh mogharri Farzaneh Heydarpour Open Access Article Abstract Page Full-Text 2 - Design and validation of the taxpayer selection model in the audit based on the expansion of social development and risk for the value added tax system in medium risk companies. ardeshir bovard Ali Esamailzadeh mogry نگار خسروی پور فرزانه حیدر پور