Al - Mahmadi, H.A.H. 2018. The Impact of the Transition to International Accounting and Auditing Standards on Audit fees from the Perspective of the External Auditors in Saudi Arabia: A Field Study. Journal of Economic, Administrative and Legal Sciences. 2, 13 (Oct. 2018), 107–78. DOI:https://doi.org/10.26389/AJSRP.H221018.