The audit committee is important for overseeing auditors and determining their fees. This study looked at how features of the audit committee relate to the fees charged for audit services. They studied 134 companies on the Tehran Stock Exchange from 2012 to 2014. The researchers found that the committee's history has a positive impact on the fees paid for their services. But they didn't find a significant link between the committee's independence, expertise, and financial knowledge, and the fees charged for audit services. In simple terms, a strong history of the audit committee is likely to lead to higher fees, whereas independence and expertise don't seem to have a big impact on the fees paid for audits.