Document Type : Research Paper
Abstract
The role of the Audit Committee in Corporate strategic system is one of the issues that the supervising bodies care about it very much. Audit Committee as a responsible body for supervising the work of auditors has an important role in determining the size and scope of auditors' proceedings and also it is responsible for determining audit services fees according to Charter of the Audit Committee. Therefore, the purpose of this study is to examine the relationship the Audit Committee features and the audit fees. According to internal control instructions of publishers market that make it necessary to form audit committee and disclose the Audit Committee features. we use information about 134 firms accepted in Tehran Stock Exchange that disclose their audit committee features and audit services fees in their report from 2012 to 2014 in to test The Relationship between the audit committee features and Audit services Fees. In order to test the research hypotheses, we used the multiple regression model. The results show that "forming audit committee history" has significant and positive relationship with audit committee fees; but there is no significant relationship between "audit committee independence" and "audit committee Expertise and financial expertise".
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