Factors Affecting Audit Fees in Jordanian Private Sector: From the Point of View of Jordanian External Auditors

This study surveys views of Jordanian auditors about how the most important factors affecting the pricing of audit services, provides evidence whether the factors related to the client?s corporate, factors related to the audit office. To accomplish these objectives, a questionnaire was designed and distributed to a sample of (235) of Jordanian auditors, To Conduct data analysis descriptive statistics, means, standard deviation were used. The results revealed by this study that the auditor?s service pricing is determined by factors related to the client?s corporate such as the number of branches and departments of the entity, net flow of operating activities, in addition to the factors related to the audit office such as the audit office subordinated to international office, reputation of audit office. While Jordanian auditors are not consider the office size, Conducting of ethics of accounting profession, and Conducting of mandatory legislation and accounting standards as determinants of audit service pricing.