Factors affecting the audit fee, part two

Factors affecting the audit fee, part two

Being a beneficiary is one of the conditions for filing a lawsuit, but the existence of a right is separate from the conditions for winning in the nature of the lawsuit, not from the conditions for filing a lawsuit.

Now, according to the many provisions of the amended articles of the Trade Law approved in 1347 and the Capital Market Law approved in 1844 regarding the stakeholders of the company and the capital market, benefit has come to mean profit, benefit, and the opposite of loss and damage.

The person who files a lawsuit must justify that if the filed lawsuit leads to the issuance of a verdict against the defendant, he has the ability to benefit him.

The old famous French rule “interest is the measure of claims and where there is no interest, there is no claim” shows this condition.

The civil procedure law means that it stipulates,

“No court can hear a lawsuit unless the person or interested parties or their lawyer or deputy or legal representative have requested the hearing of the lawsuit according to the law.”

The scope of the concept of the beneficiary “because the benefit is sufficient no matter how much it exists and can be spiritual or material” is such that it doubles the risk area of audit reports.

And this is one of the most important factors influencing the pricing of auditing services.

which is basically not addressed in Iran.

On the other hand, buying is among contracts.

And according to the law and regulations of the contract, it means that one or more people commit to something in front of one or more other people and it is accepted by them.

In legal terminology, having the right to disrupt a transaction is called a choice.

In Article 396 of the Civil Code, the types of options or the same powers that are legally given to the seller and the customer to terminate the transaction.

These cases include the choice of parliament, the choice of condition, the choice of delaying the price, the choice of seeing and violating the description, the choice of embezzlement, the choice of defect, the choice of refinement, the choice of discrimination in the transaction, the choice of violation of the condition and the choice of animals.

Most of these options are not included in audit services?!

This means that auditors are sellers of their services in one way;

But the buyer of the report is not clear, despite the fact that in the audit contract, a specific person, named as the employer, signs it anyway.

In addition, the subject of the transaction is not a commodity that is subject to commodity regulations.

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