Determination strategy pricing auditing services based on theory of price distinctiveness According to quality in private sector institutions

This paper is a summary of research that has been conducted to review the strategies pricing of audit services and theory of price distinctiveness According to quality in private audit firms under the supervision of the Iranian Association Of Certified Public Accountants. The method of this research is in the field of descriptive-survey research. Theoretical framework and research background through deduction and aggregation of data are finalized for testing the acceptance of hypotheses through a questionnaire. Since this research is conducted in a real environment, The results of the research indicate that the pricing of audit services at the private sector entities of the member of the Iranian Association Of Certified Public Accountants, a combination of several pricing strategies including: Cost plus pricing, pricing based on return on investment, Skimming and expensive pricing , segment pricing, loss leadership pricing, organizational position pricing, falling pricing, Follower pricing and pricing for exit from the market.also The theory of price distinctiveness According to quality has played a decisive role in the pricing of audit services, in the sense that pricing of audit services is based on this theory.