The Impact of Client Information Technology on Audit Pricing (A Case Study of Shiraz Municipality)

Theorithecally the existence, growth and diversity of information technology is expected to effect on audit pricing, but despite all the inherent advantages of information technology, yet its use is associated with employee resistance to adoption of information technology.he purpose of this is to explain the mechanism of influence of organizational factors, social, technology, perception and usage of IT on audit is among the factors influencing the adoption of information technology. This study investigates the effect of audit services pricing with information technology on Shiraz municipality. The research method is exploratory-survey. The statistical population included all staff of financial department in governmental Shiraz municipality in 2020. The sample of the study was 110 people. To test the research questions, one sample t-test and median test were administered. The results show that the barriers of information technology have a significant impact on audit pricing. That is, when information technology in Shiraz Municipality increases then audit fees decreases.