This article examines the similarities and differences between the factors affecting the audit fee of financial statements from the standpoint of independent auditors working in audit firms (managers and senior managers) as well as members of the board of directors, managers and financial assistants of the owners. Factors considered include specific variables of the auditor, specific variables of the auditor, and specific variables of the audit work. The study is based on a survey of independent auditors working in audit firms and executives of Tehran Stock Exchange companies. The results show that there is no significant difference between independent auditors and financial managers in any particular domain of auditor, auditor specific and audit specific.