چکیده (انگلیسی):

The right flow of information at this market leads to make the accurate and reasonable decision
from the participants and finally economic development and social relations improvement. Financial
reporting is the most important resource of information. Auditor's assessment about these reports could
make important role in taking financial decision by internal and external users of the organization. Given
the importance of issue in this research has been attempted; we proceed to examine the effect of some
auditing features with restatement in the firm's profit and loss figures. In this study the effect of factors
such as the size of the audit firm, change auditor and type of auditor's assessment were examined with
restatement of financial statements. 130 companies among the listed companies in Tehran Stock Exchange
were examined in a 5-year period from 1386 to 1391.The results of this study indicate that there is a
significant positive relationship between auditor's assessment and auditor turnover with restatement of
financial statements. But there is not significant relation between auditing firm size with restatement of
financial statements.