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.

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