The relationship between audit quality and company fraud with audit fees and auditor turnover

The present study examines the relationship between audit quality and company fraud with audit fees and auditor turnover. This research is an applied research in terms of its nature and descriptive method and in terms of its purpose, and since in the current research the current state of the variables has been analyzed by collecting information through past information, it is in the ranks of descriptive studies. And it is included after the event. In the course of conducting this research, three hypotheses were formulated and 1400 companies were selected through systematic elimination sampling for the 7-year period between 1394 and 1400 as the next year, and the data related to the research variables after being compiled in Excel software with They were analyzed using Eviuz version 10 statistical software. The results of the hypothesis test showed that there is a significant inverse relationship between audit quality and company fraud. And there is a significant relationship between audit quality and company fraud with the role of audit fees. Also, there is a significant relationship between audit quality and company fraud with auditor turnover role.