The purpose of this study is to investigate the significance of market perception of audit quality with actual audit quality. The type of research is descriptive and in applied - developmental research category. The statistical population consists of the financial statements of ninety firms listed in the stock exchange market. The sample size is evaluated by examining the audit reports and financial statements of these companies and examining the course of the annual adjustment which shows the actual quality of audit society members. The results indicate that the 42 mentioned companies did not have annual adjustments. As a result, the financial statements of the 48 company that had annual adjustment have been investigated. In order to collect data, a researcher - made questionnaire was used which its validity and reliability was confirmed by Amiri et al. (1398) and to analyze the research hypotheses, wilcoxon and chi - square non parametric test were used. The results showed that there is no significant difference between perceptions of audit quality and actual audit quality.

The aim of this study was to evaluate perceptions and expectations of the quality of audit services is using SERVQUAL model. Like other services in other areas audit is a service provided by the team and is used by the group. It can be measured by global standard models such as Servqual. In this study, among the first applicants who request the services of a reputable institution in the field of audit services was conducted. A couple questionnaire to assess applicants' expectations and perceptions of preparation and accounting services among a sample of 55 firms were given to the applicant. The result show that between all five dimensions include tangible, reliability, responsiveness, assurance and empathy there was gaps. Largest gap is about responsiveness. In other words, the gap between what clients expect and what they get, was largest between other dimensions.

This study empirically investigates the impact of disclosure quality and audit seasonality on audit fees. Disclosure quality measured by disclosure scores maintained by each firm from Tehran security and stock exchange, seasonality measured by firm’ s fiscal year ends and audit fees measured by natural logarithm of fees paid by clients to auditors. The sample consists of 125 firms that accepted in Tehran stock exchange during 1388 – 1395. According to the requirements of the statistical section, the data of 120 companies in the 5-year period were analyzed. In this research, descriptive statistics including tables and charts, central tendencies, dispersion, distributions for describing the sample, and combined regression method were used to analyze the data related to the research aspects. The Excel software was used to extract the data and the Eviews software was used to perform statistical tests. And the Chow test was used to determine if the combined data is more efficient to estimate the desired function, and Fisher's statistic was used to examine the significance of the regression model. Also, t-Student statistic was used to examine the significance of the coefficients of the explanatory variables of regression model and Durbin-Watson test was used to investigate the non-self-correlation of model residuals. The results show that there is a significantly negative relation between disclosure quality and audit fees. Also the results show that this significant relation holds for busy season, not in off-season.

Maximizing shareholder wealth, fulfilling ethical duties and social responsibilities can be considered as one of the most important goals of the company. One of the factors that has a significant impact on the realization of these goals is the proper implementation of the principles of corporate governance. In this study, the corporate governance mechanisms on the audit fee rate, the interruption of the audit report and the size of the auditor in the companies active in the Tehran Stock Exchange between 2009 and 2018, the results of which indicate that the variables of the size of the board of directors, managers Non-executive and audit committee effectiveness / number of meetings have a positive and significant effect on the audit fee rate, and the variables of the role dangers (CEO), auditor literacy of the audit committee managers, ownership concentration and type of business activity have a negative and significant effect on the audit fee rate. Also variables of non-executives, small size Audit and size of the company / total assets have a positive and significant effect on the audit report lag, and the variables of board size, role duality (CEO) and profitability of the company have a negative and significant effect on the audit report lag. Independence of the board of directors and the existence of the internal auditor of the effect Have a positive and significant impact on the size of the auditor.

The purpose of this study is to investigate the effect of audit quality on audit fees of listed companies at Tehran Stock Exchange. Quality criteria for this research as the audit firm size, auditor industry specialization and auditor tenure have been selected. The hypotheses and data were formulated for 72 companies at Tehran Stock Exchange for the period between 2007 to 2011. To test the hypotheses, multiple regression techniques with panel data methods were used. Results showed that there was a significant negative relationship between audit firm expertise and audit fees. Furthermore, there is a significant positive relationship between auditor tenure and audit firm size with audit fees.

Internal audit has a critical role in managing and conducting the organization's operations. Organizations with an efficient and effective internal audit department, can more accurately evaluate the risks of businesses, processes and commercial systems. In current research, by using Delphi research methodology and a survey of 210 professional and academic experts, it was tried to identify the internal audit quality criteria approved by the experts, in order to design a suitable model for the Iranian environment. For this puepose, based on the literature review and the research background, 29 criteria were identified which were classified in four sections including: a. Competence of internal auditors with eleven criteria; b. Independence of the internal audit department with eight criteria; c. Criteria related to the performance of internal audit work with seven criteria; and d. Other criteria with three criteria. Data were analyzed by utilizing “ R” software with a confirmatory factor analysis model. The results of the study indicate that 18 criteria have been adopted, which provides a model for the quality of internal audit.

The purpose of the present study is to investigate the factors affecting audit quality. For this purpose, the concepts of audit quality were extracted using the proposed conceptual model and the factors affecting audit quality including policy making, supervision and operations (including the categories of input, process and output), were identified by systematic approach. The dimensions of supreme council independence, financial reporting requirements, audit institutions size, industry auditor, audit fees, corporate governance system, stockbrokers or non-stockholders, thought-based auditing, formulating various industry guidelines, auditors' perceptions of governance, the use of information technology, and the establishment of a professional supervisory body constitute the conceptual model of audit quality. After identifying and designing the primary model, a questionnaire was developed and distributed among the audit firm's partners. The audit quality measurement model was designed using Structural Equation Modeling and the research hypotheses were identified. According to the results of the research, the audit quality has a moderate positive and significant relationship with the policy making factors in the audit profession and a strong positive and significant relationship with the audit operations. Also in terms of the operational factors, the audit quality has a strong positive significant relationship with the input, and a strong positive significant relationship with processes, and a moderate significant positive relationship with the output; finally, the audit quality has a moderately positive and significant relationship supervisory factors.