Problems and Perspectives in Management, Volume (14), No (2), Year (2016-7) , Pages (101-114)

Title : ( Audit Fees Prediction Using Fuzzy Models )

Authors: Mahdi Salehi , Mahmoud Lari Dashtbayaz , Masomeh Heydari ,

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The current study aims to predict the optimal amount of independent audit fees based on the factors influencing audit fees. To identify the factors influencing audit fees, the stakeholders of 30 auditing firms, members of the Iranian Association of Certified Public Accountants in Tehran selected randomly, were interviewed. Finally, the linear programming model for audit fees and its determinants defined and sum of squared error is used to solve the function with minimum. Also, given that the data are quantitative and comparative and normally distributed, Pearson’s correlation coefficient is used to test the research hypotheses. The results show that a positive significant correlation exists between the variables of expected time to perform audit procedures, the number of accounting documents, audit operation risk, complexity of operations, existence of specific rules and regulations governing the activities of the entity.


, Audit, Independent auditor, Internal auditor, Audit fees, Fuzzy
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author = {Salehi, Mahdi and Lari Dashtbayaz, Mahmoud and Masomeh Heydari},
title = {Audit Fees Prediction Using Fuzzy Models},
journal = {Problems and Perspectives in Management},
year = {2016},
volume = {14},
number = {2},
month = {July},
issn = {1727-7051},
pages = {101--114},
numpages = {13},
keywords = {Audit; Independent auditor; Internal auditor; Audit fees; Fuzzy logic},


%0 Journal Article
%T Audit Fees Prediction Using Fuzzy Models
%A Salehi, Mahdi
%A Lari Dashtbayaz, Mahmoud
%A Masomeh Heydari
%J Problems and Perspectives in Management
%@ 1727-7051
%D 2016