Relationship of Transaction and Audit Costs: The Role of Internal Audit Performance

The purpose of this study is to investigate the dependence of transaction and audit costs: The role of internal audit performance in listed companies in Tehran Stock Exchange. Therefore, statistics and information on the companies listed in the Iranian capital market during the period 1390-1390, including 110 sample companies and 770 observations, were used to investigate the relationship between variables to test the research hypothesis. The model estimation results showed that the total assets of the company due to the role of the internal auditor lead to lower audit costs and the revised financial statements given the role of the internal auditor, financial leverage, return on assets, current and non-current assets. , The firm's profits and losses and the size of the company lead to increased audit costs.