The article examines how audit fees are influenced by audit risk and market competition. The researchers analyzed data from 131 firms listed in Tehran Securities & Exchange from 2013 to 2019. They found that higher audit detection risk leads to lower audit fees, while a more competitive audit market environment results in higher fees. Factors like auditor opinion, reputation, and audit complexity also impact audit fees. Additionally, audit fees are affected by factors such as auditor rotation, board independence, ownership concentration, and leverage.