Abstract
This study sought to test the combined effect of the characteristics of the Board of
Directors and the Audit Committee on the audit fees by applying to (146) companies listed
on the Egyptian Stock Exchange from all sectors during the period 2014-2016, The study
found a significant positive effect of three characteristics(The size of the Board, the
separation of the positions of the Chairman of the Board of Directors and the CEO of the
Company, and the diligence of members of the Audit Committee), It also found a
significant negative effect of three characteristics(Ownership of the Board of Directors of
the Company's shares, the size of the Audit Committee, availability of financial and
accounting knowledge and expertise of the members of the Audit Committee) On audit