The effect of internal audit on the relationship between changing the auditor's opinion and the quality of financial reporting

Some changes in the audit opinion may be considered better or worse than other comments. Depending on the direction of these statements, their impact on the quality of financial statements may change. The purpose of this study is to investigate the effect of internal audit on the relationship between changing the auditor's opinion and the quality of financial reporting. The research method of the research hypothesis is a multivariate regression model in a composite data set.All companies are listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 146 companies were selected as a research sample in a 9-year period between 2012 and 2012. The method used to collect information is a library and the relevant data for measuring variables were collected from the Cadal site and the companies' financial statements and then Ivyus software was used to test the research hypotheses. The results of testing the research hypotheses showed that changing the auditor's opinion has a negative and significant effect on the quality of financial reporting; However, internal audit affects the effect of changing the auditor's opinion on the quality of financial reporting.