actors Afifecting the Determin. a. tionRofAudit'bill Fee' s As Perce· 1 Ved b F External Auditors and Lun1ted espon~1 ty Companies y Working in Benghaz

Theoretical Analysis and Empirical Investigation

Abstract

the purpose of this study is to investigate different factors affecting the determination of audit fes in benghazi as perceived by a sample of external auditors and private limited responsibolity companies a questionnaire was used a data  collection method the answer of respondents show the internal control efficiency size the auditee and auditing difficulty and complexity are the main factors affacting audit fees