{"id":20041,"date":"2023-10-07T16:26:32","date_gmt":"2023-10-07T12:56:32","guid":{"rendered":"https:\/\/bilangozareshgar.ir\/factors-influencing-the-audit-fee-part-three\/"},"modified":"2023-10-07T16:26:32","modified_gmt":"2023-10-07T12:56:32","slug":"factors-influencing-the-audit-fee-part-three","status":"publish","type":"post","link":"https:\/\/bilangozareshgar.ir\/en\/factors-influencing-the-audit-fee-part-three\/","title":{"rendered":"Factors influencing the audit fee, part three"},"content":{"rendered":"

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Factors influencing the audit fee, part three<\/strong><\/h3>\n
The audit fee is the third part, which we will discuss in several parts.<\/p>\n
If we know that the audit report actually creates risk and we have to estimate and demand the price of this risk creation.<\/p>\n
Then we will have to estimate the risk dimensions of the numerous buyers of the audit report, instead of taking refuge in the auditor classification fee table.<\/p>\n
In such a case, without a doubt, the fee for auditing services is not 70% or 170%, which may increase several times depending on the risk of certain buyers.<\/p>\n
Perhaps familiarity with some key economic concepts can help determine the audit fee.<\/p>\n
In the definition of the commodity, it is said that the commodity is a foreign object.<\/p>\n
which, first of all, fulfills one of the human needs through its properties,<\/p>\n
And secondly, the purpose of its production is not the direct consumption<\/a> of the producer, but exchange with another product.<\/p>\n
And this second characteristic of the commodity, which distinguishes it from the products of other forms of human production activities,<\/p>\n
Precisely in the context of “auditing<\/a>” accreditation service relations, it is also very important.<\/p>\n
Commodity production is a direct result of social division of labor.<\/p>\n
That is, without the division of social labor, there will be no product production.<\/p>\n
And of course, it is very important to note that the opposite is not true.<\/p>\n
In other words, it is possible to witness the social division of labor in a society without necessarily having commodity relations in that society.<\/p>\n
What are the indicators of the difference between goods and services?<\/p>\n
An overview of the goods index shows that all goods have the ability to accumulate, be tangible and can be stored.<\/p>\n
In addition, goods can be produced and used at the same time, which is not considered in auditing services.<\/p>\n
It means that an audit institute cannot prepare an audit report from an unknown bank.<\/p>\n
“even if its information data has been accessed”<\/p>\n
And keep it ready so that if the bank wants to sell the report to him?!<\/p>\n
According to the principle that there are differences between goods and services,<\/p>\n
It is reasonable, acceptable and logical to a large extent.<\/p>\n
It means that like producing bicycles or cars with audit services.<\/p>\n
“Risk<\/a> production” is not of the same category.<\/p>\n
Therefore, the same tool should not be used in their pricing.<\/p>\n
The characteristics listed above are the fundamental characteristics of the difference between audit work and the production of any other product.<\/p>\n
Because, for example, goldsmiths and jewelers produce and display their products and sell them without knowing who will buy them.<\/p>\n
But can auditors do the same?<\/p>\n
[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/body><\/html>\n<\/div>","protected":false},"excerpt":{"rendered":"
[vc_row][vc_column][vc_column_text css=”.vc_custom_1696672982952{background-image: url(https:\/\/bilangozareshgar.com\/wp-content\/uploads\/2023\/09\/زیر-متن_.png?id=18845) !important;}”] Factors influencing the audit fee, part three The audit fee is the third part, which we […]<\/p>\n","protected":false},"author":20,"featured_media":20235,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"episode_type":"","audio_file":"","podmotor_file_id":"","podmotor_episode_id":"","cover_image":"","cover_image_id":"","duration":"","filesize":"","filesize_raw":"","date_recorded":"","explicit":"","block":"","itunes_episode_number":"","itunes_title":"","itunes_season_number":"","itunes_episode_type":"","yasr_overall_rating":0,"yasr_post_is_review":"","yasr_auto_insert_disabled":"","yasr_review_type":"","footnotes":""},"categories":[2936,5698],"tags":[3562,5692,3565,3569,5693,4659,3568,3567,4752,3564,3566,3563],"class_list":["post-20041","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-audit","category-factors-affecting-audit-fees","tag-audit","tag-audit-fee-en","tag-auditing-in-english","tag-compliance-audit","tag-factors-affecting-audit-fees","tag-insurance-audit","tag-internal-audit","tag-operational-audit","tag-risk-based-auditing","tag-social-security-audit","tag-tax-audit","tag-what-is-an-audit"],"acf":[],"yasr_visitor_votes":{"stars_attributes":{"read_only":false,"span_bottom":false},"number_of_votes":0,"sum_votes":0},"_links":{"self":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts\/20041","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/comments?post=20041"}],"version-history":[{"count":0,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/posts\/20041\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/media\/20235"}],"wp:attachment":[{"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/media?parent=20041"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/categories?post=20041"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bilangozareshgar.ir\/en\/wp-json\/wp\/v2\/tags?post=20041"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}