M.A. Thesis:

Audit Size, Audit Fee, Audit Reputation and Audit Quality

The main purpose of this study is to determine the effect of auditor size, audit fees, auditor reputation on audit quality on the Tehran Stock Exchange. DiAngelo describes the real quality of auditing based on users' perceptions or the so-called market inference of audit quality. Defines audit quality in terms of the auditor's level of credibility. Because the auditor's objective is to provide confidence in the financial statements, audit quality means that the audited financial statements are free from material misstatement. In fact, it emphasizes the results of the audit, ie the reliability of the audited financial statements reflects the high quality of the audit. This study was conducted for a period of 5 years in 148. Sample data of the studied companies were analyzed and their data were analyzed using Excel classification software and analyzed by Ives software. The research results showed; Auditor reputation and audit size have a positive and significant effect on audit quality. Auditing firms with a high reputation and larger size do not want to easily lose their efforts of many years, the factor that has affected it is the quality of audit work. There is also a positive relationship between the auditor's remuneration and the quality of the audit, and this relationship is significant. It is believed that institutions charge lower fees generally provide lower quality services, and vice versa, which was found in this study.

Keywords: Auditor size - Auditor fee - Auditor reputation - Audit quality