The effect of revaluation of assets on audit fees

In recent years, several companies in the Tehran Stock Exchange is revaluated their non-current assets and is increased their capital In order to reform the financial structure and exit the inclusion of Article 141 of the Commercial Code. The aim of this study is Which structure can justify this expression?For this purpose we selected 70 companies that were accepted in the years 2010-2016 in Tehran stock Exchane (35 companies which is revaluated their non-current assets and 35 companies which is not evalated their non- current asstst.we are used To test of the hypothesis by Eviews 9 Software package and panel data. The findings show that revaluation of assets leads to an increase in audit fees in the later periods. The companies that were revaluated their assets compared with other companies, incured additional audit costs.