Author/Authors :
Hashemian Taheri, Fatemeh Department of Accounting - Islamic Azad University Qaemshahr Branch, Qaemshahr, Iran , Naslmosavi, hossein Department of Accounting - Islamic Azad University Qaemshahr Branch, Qaemshahr, Iran , Ramezani, Ali Akbar Department of Accounting - Islamic Azad University Qaemshahr Branch, Qaemshahr, Iran
Abstract :
This study aims to designing an Analytical Model to Determine Audit Services Fees. To this end, a combined
method based on the Exploratory model (qualitative to quantitative) and Delphi and Factor Analysis
methodological techniques has been used to identify and validate the effective indices and factors on pricing the
audit services. The statistical society of this research, in the qualitative part, includes 30 researchers and scholars
in the field of accounting and auditing, and faculty members of universities, and in the quantitative part, includes
experts, consultants, and assistants working in the auditing profession, as well as researchers and university
professors, from which 160 people were selected as a sample. According to the results of this study, after
performing the Delphi method twice, 125 indices had a desirable and acceptable mean and were selected as
effective factors to determine the professional auditing services fees by research experts. The agreement between
the experts regarding these factors was 71%, which is considered desirable. Considering the results of
Exploratory Factor Analysis, the studied factors can be reduced to 10, which explains up to 98% of the variance
of the pricing model of the professional audit services fees. The output values obtained from AMOS software
(chi-square 674.22, P-value = 0.00315, RMSEA = 0.0401) indicate that the calculated data are logically
consistent with the research model, and therefore, the status factors of the audit system, organizational factors
related to the auditor, auditor's personal characteristics, institutional-macro audit considerations, clients' financial
considerations, institutional-managerial considerations of clients, audit risk, effectiveness and quality of audit
services, ownership, governance and growth processes, and social, economic and political considerations of the
audit market have a good fit and credibility to price audit services.
Keywords :
Pricing Pattern , Auditing Services , Audit Fee , Delphi
