العوامل المؤثرة في تحديد أتعاب المراجعة في فلسطين

Abstract EN

The purpose of this study is to examine the factors which effect that fees as perceived by auditors.

The aim is to highlight the importance of each factor in determining audit fees.

The study examined fifteen variables, which are considered to be important in determining audit fees in Palestine.

Descriptive statistics were used to classify the importance of each factor.

The study found that the most important factors in determining audit fees are, the size of audit firm, and the time required to complete the audit.