Abstract

How to determine the audit fees is one of the main challenges of auditing. Correct and logical pricing auditing services leads to better performance of auditing services and forms specialized audit services market. For this reason, identifying and ranking of the effective factors on the pricing of audit services have been considered by using fuzzy logic in this study. For data collection, audit experts was selected as statistical society and paired comparisons questionnaire was used. Using Expert Choice software, the weight of each factor identified and by using Pareto charts was determined that 80 percent of audit fees depend on 9 factors including volume of operations, complexity of operations, the quality of client's internal control, the geographical distribution of operation, the size of the entity, the premier audit, type of previous years comments and of experience to office audit in a company that necessary for auditing institutes and organizations in order to specify auditing fee, pay attention to above factors based on their value.