Author(s): Omer Ali Kamil
This research aims at determining the sort of the reciprocal relationship between the audit fees and the size of the audit sample and demonstrate their effect on the audit report. The audit fees represent the engine of the audit profession, whereas the size and type of audit samples represent the content and essence of the audit work. As for the audit report, it represents the final result of the audit process. The process of linking these three basic variables within the profession of auditing is the goal of the present study. This goal can be achieved through testing and attempting to prove the two research hypotheses. The two hypotheses predict that there is a positive relationship between the audit fees and the size of the audit sample on one hand, and the presence of the significant impact of each on the audit report on the other hand.