The Relationship between Audit Fee and Auditor Loyalty and Independent Auditors' Opinion

Audit fees are effective in planning and executing appropriate, high-quality financial audit work. Poor audit quality reduces users' confidence in financial statements, which not only results in failure to achieve audit objectives. The purpose of this study was to investigate the relationship between audit fee and loyalty of the auditor and the opinion of the independent auditor in the companies listed on the Tehran Stock Exchange during the period 2013-2014. The purpose of the research is applied research and the nature of the research is correlative in nature and content