Comparison of Organizational and Audit Institutions’ Views on Determining the Factors Affecting Audit Fees Using Fuzzy Logic

The present research seeks to determine the priorities of the managers of the organization and the audit firms in determining the audit fees and compare these views with regard to the conditions (monopoly or competitive) of each of them in the pricing of audit services. Be Based on the analysis of the content of theoretical literature and audit experts, 17 factors were identified as affecting the determination of audit fees. The statistical sample consists of 15 managers of audit organization and 15 managers of audit firms. The required data were collected by means of a paired comparison questionnaire and the verbal indices were extracted from the questionnaire to determine the factors affecting the audit fees paid from the perspective of the audit firm’s managers and other audit institutions by the Excel software. The basis of the fuzzy logic is made. After the phase-out phase, and the comparison of factors weights from both groups, 9 factors of 17 factors were identified as the most important factors influencing audit fees. Although there was no significant difference between the two groups in determining the most important factors affecting audit fees, the weighting of the nine factors was different from the viewpoint of the two groups in determining audit fees. The 9 factors affecting the determination of audit fees are: the volume of operations, the complexity of the operation, the quality and effectiveness of the internal controls of the entity under investigation, the geographical distribution of the audit operation، the size of the unit reviewed, the initial audit، the employer’s risk, the characteristics of the auditor and Duration of the auditor’s responsibility in a registrar unit.