Influence Quality Auditor's Report on Audit Fees

Abstract

Various factors may affect the audit fee. some of these factors can be attributed to the quality of the audit report. the main question is whether the relationship between the quality of audit reports and audit fees there? For this purpose, data from this study of 100 firms of the Tehran Stock exchange, in the period 2002 to 2010 were collected. statistical methods used to test the hypotheses, multivariate regression is. 4 hypothesis of this study is that the relationship between earnings management, conditional clauses in the audit report, the auditor and the board with the audit fee, are explored. the results show that the four factors mentioned significant correlation with the audit fees.

Keywords: Audit fees, profit management, auditor, the clauses provided in the audit report.