Objective: The game theory attempts to model math behavior in a strategic situation. This situation occurs when the success of one side of the game depends on the strategies that the other party chooses. The purpose of this study is to find an optimal strategy for the interests of the parties in the game using the game theory approach. Methods: The present study uses managers and auditors to maximize their profits, respectively, from profit management strategies and increasing the quality of the audit (reducing the risk of uncritical discovery). The statistical population of the study is a statistical society that is accessible to all companies admitted to the stock market by imposing restrictions on the years 1391 to 1395. Hypotheses for the combined data of 116 companies (575 companies of the year) were tested using the best responder response and the Mann-Whitney test. Results: Research findings reveal the existence of “ Nash equilibrium” in the strategy of high audit quality strategy and high earning management, therefore in this strategy, neither the auditor nor the manager has the incentive to change the strategy because they will reduce their interests by changing their strategy, Because they will reduce their interests by changing their strategy. Conclusion: The results of the research indicate that it is important to consider the audit as a type of strategic environment. The findings of this research can help auditors in analyzing conflicts with the client and selecting the optimal strategy in the audit process.

Bargaining Power is one of the important issues in oil trade negotiations. In this paper two effective factors in bargaining power i.e. patient time to deal and outside options of each player have been considered. The necessary relations for exchange of sources in negotiation have been derived.

Background and Purpose: Dyslexia as one of the most prevalent learning disabilities that may cause problems in other fields academic and failure of primary school students. Thus, the present study was conducted to compare the effect of computer cognitive rehabilitation (ARAM) and practical rehabilitation games (attention games) on working memory, response inhibition, and reading comprehention of students with special learning disorder (dyslexia). Method: The current research was a quasi-experimental study with a pre-test post-test desing that included two experimental group and one control group. The population of this study consisted of all primary school students from second to fifth of Andimeshk City who that are studying in the 2021-2022. Sixty student were selected trough convenient sampling and placced in three groups of 20 people (two experimental groups and one active control group). For the first group, a computerized cognitive rehabilitation game and for the second group, a practical rehabilitation game was performed in 11 sessions of 45 minutes,while the control group did not receive intervention. The three groups in pre-test and post-test, were answered, wechsler working memory Test, Go/no go Test and Reading and Dyslexia Test (NEMA) and the data from these tools were analyzed using the multivariate covariance analysis and Benferoni's paired comparison test Results: The results of data analysis showed that cognitive rehabilitation games (computer and practical) improve working memory, response inhibition, and reading comprehention of students with dyslexia (p< 0/05). Also bonferroni test showed that computer rehabilitation is more effective compared to practical games. Conclusion: According to the results of this study, cognitive rehabilitation games (computer and practical) can be used as an afficient method in the treatment of reading learning disorder by consultants and experts.