A comparison of factors influencing audit fees between independent auditors and executives

This paper investigates similarities and differences between independent auditorsview about factors influencing financial audit fees and its counterpart in the executivesview. Features examined include customer-related factors, auditor-related factorsand audit work –related factors. The study is based on a survey of independentauditors in auditing institutions in Iran and executives in Tehran security exchanges.Results suggest that there arent any differences between independent auditor's viewand executive's view in customer-related factors, auditor-related factors and auditwork –related factors.