The high audit fees can create an economic dependency between the auditor and the client. This may give rise to major hesitate over the independence of the auditor. Because the auditor may hesitate to provide a more favorable report in order to maintain the customer and obtain more remuneration. Accordingly, the purpose of this study is to investigate the relationship between the fees and professional skepticism of the auditor in the auditing bodies of the member of the Iranian public accountants community. In order to investigate the effect of the auditor's fees on the auditor's professional skepticism, six auditor's professional skepticisms, Questioning Mind, Suspension of Judgment, Search for Knowledge,Interpersonal Understanding, Self-Esteem, Autonomy. Which was measured and analyzed through a questionnaire distributed among 119 auditors of the audit organization and audit institutions of the member of the Iranian Society of Accountants, including all Partners, Managers and Audit Supervisors. The research method is descriptive-survey. Structural equation modeling was used to analyze the research hypotheses using Smart PLS software. The results of the analysis of the data showed that the auditor's fees had a negative and significant effect on the six characteristics of auditor's professional skepticism. Auditors who receive high remuneration from their clients are more likely to renew their contract with the same owner. and reduced their professional hesitancy to gain customer satisfaction in order to achieve their higher economic benefits.