SUMMARY
The purpose of this study was to Investigation The effect of real earnings management and accounting earning management on audit fees in The 109 companies listed in Tehran Stock Exchange for the period 1389 to 1393 that using multiple regressions with controlling determinants audit fee has been tested. This study has been applied in terms of purpose and terms of the nature after event. And a sample of 478 companies listed on the Stock Exchange for the systematic removal. In all the techniques of statistical software were used Excel and Eviews. In this study, real earning management scales, abnormal operation cash flow, Abnormal production costs, abnormal Optional expense, earning management scales by Discretionary accruals, that is four hypotheses based on. the finding show that significant positive correlations between abnormal operation cash flow and abnormal Optional expense with audit fee. But abnormal production costs were not a significant impact. The finding also shows that earning management significant positive impact on audit fee.