Factors affecting the audit fee, part one
Factors affecting the audit fee, part one
The audit fee of the first part, which we will discuss in several parts.
In economic discussions, one of the most important key issues is the pricing of goods and services.
In fact, the production and supply of goods and services are among the well-known indicators of economic value production.
Looking at the cases of consumption of goods and services, we find that some goods and services, although they have a seller at the same time,
But it is faced with many buyers and the interesting thing is that only one of the buyers pays the price of that service or product.
While all those buyers use it, or maybe some who do not participate in paying the price of those “goods and services” benefit much more than other buyers.
Although in the said accounting theory, users of multiple financial statements are referred to as beneficiaries.
But in practice, we are facing the buyer and not the “beneficiary” alone.
In fact, Esfandiar’s eye for the missing link of the audit fee lies precisely in restoring the definition of the buyer of the audit service.
Because the auditors are of the opinion that their service is only in the form of an audit contract with the employer, and therefore they demand the price of service to this particular buyer.
Beneficiary in the legal and judicial sense is someone who gets a specific benefit from filing a lawsuit before the judicial authorities;
In civil and legal lawsuits, the petitioner must be the beneficiary in the lawsuit, and if the person is not the beneficiary, the court will reject his petition.
But in public lawsuits brought against the government or government officials,
The necessity of direct interest in the lawsuit is not a criterion for consideration, and for this reason,
There are substantial differences between the concept of the beneficiary in the lawsuits filed in the judiciary and the lawsuits filed in the Administrative Court of Justice.
Whether the beneficiary should benefit directly from filing a lawsuit, or whether he benefits even indirectly,
It will be enough to file a lawsuit.
It is an issue that is clearly defined in the conditions and nature of the beneficiary in the Civil Procedure Law and the Law on Organizations and Procedures of the Court of Administrative Justice.
The important point in this regard is the difference between the beneficiary and the beneficiary, because firstly, to file a lawsuit, it is necessary to be the beneficiary and refer to the beneficiary.
First, the claimant’s beneficiary must be established, then in the proceedings, it must be established whether or not Uzi is entitled.
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