When auditing firms estimate fees for auditing services, they should consider issues such as the publication of earnings forecasts and the number of published components. Because the publication of earnings forecast components can affect auditors' risk in earnings management. In addition, firms should estimate the impact of the regulatory environment on companies that provide earnings forecasts. Because the publication of this information can affect auditor risk and affect the timing of the audit and, consequently, the audit fee. Thus, the purpose of the present study is to examine the entity's earnings management and the forecasting of its components on audit pricing. The data collected for the study are from 154 companies listed on the Tehran Stock Exchange in the period 2016 to 2023.The research hypotheses were tested through panel data regression with fixed effects. Research findings: The research results indicate a negative and significant relationship between the publication of profit forecast components and audit fees. There is also a negative and significant relationship between the number of forecast components and audit fees. In addition, if legal requirements are met, audit fees in companies that publish profit forecasts are reduced. According to the results obtained, auditors can estimate lower risk in earnings management in companies that disclose more profit forecast components and allocate fewer hours to perform the audit process. According to the research results, it can be concluded that the publication of profit forecast components can affect auditors' risk in earnings management.In addition, firms should assess the impact of the regulatory environment on companies that provide earnings forecasts. This is because the disclosure of this information can reduce auditor risk and affect audit time and, consequently, audit fees. Given these findings, it can be concluded that when audit firms estimate fees for audit services, they should consider issues such as the disclosure of earnings forecasts and the number of components published. This is because the research results show that the disclosure of earnings forecast components can affect auditor risk in earnings management. In addition, firms should assess the impact of the regulatory environment on companies that provide earnings forecasts.Because the publication of this information can affect the auditor's risk reduction and affect the time of the audit and, as a result, the audit fee; therefore, it is recommended that auditors design checklists when estimating the audit fee in which they review the publication of the profit forecast, the number of profit forecast components, and legal matters, including the Commercial Law, the Direct Tax Law, the resolutions of the assemblies, the articles of association, the Stock Exchange Law, and internal controls