The main purpose of this study is evaluatethe effect ofcorporate governance on auditing costs. The population of this study are the companies that accepted at Tehran stock exchange since 2008. And 180 companies were selected as sample.The sampling method of this study is probability simple random sampling. In order to analyze the data, we used deductive and descriptive statistical methods. The results K-S Test shows the test distribution is Normal. So we can use Multi Regression to test the hypothesis of the research. Findings show that the amount ofsig is equal 0.000at95% confidence levelisless than 5%. Therefore,assuming a linear regression model was significant and the model is confirmed .Also, confidence level of independent variables, the level ofcorporate governance (board independence) (0.563), indicating no relationship between board in dependence and audit cost at the0.95. So, we can confirm H0.

The main purpose of this study is evaluatethe effect ofcorporate governance on auditing costs. The population of this study are the companies that accepted at Tehran stock exchange since 2008. And 180 companies were selected as sample.The sampling method of this study is probability simple random...