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Paper Information

Journal:   JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING   spring 2016 , Volume 5 , Number 17 ; Page(s) 45 To 53.

Audit Services Pricing of the initial audit engagement in Public and Private Sectors

Author(s):  Khayyat Mahmood*, KAMYABI YAHYA
This study examines the impact of the audit on audit fees in the public and private sector companies listed on the Stock Exchange In a 7-year period from 1385 to 1391 and deals. Methods of correlation, And to evaluate the impact of the audit on the audit fee in the public and private sectors of the multiple regression model is used. Auditors working in both the private sector and the separate audit, After collecting and processing information sectors, comparative taken place between them. The results indicate that the audit fee and audit in both the public and private sectors and a positive correlation. Also among the variables of auditor tenure, expense reports, firm size, leverage and audit fees in the private sector, there was a significant relationship. But there is no significant relationship between ROA and Audit Fees, The public sector is also changing the term of office of auditor, audit fees have a significant relationship with firm size. The variables reported losses, return on assets and debt are not directly related to the audit fee.
Keyword(s): Audit fees,audit first,private sector audit organizations
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