Analysis of IT Level on the Probability of Risk of Filing a Lawsuit against the Auditor with Emphasis on the Role of Audit Quality and Auditor Expertise

The purpose of this study is to analyze the level of information technology on the risk of litigation against the auditor with emphasis on the role of audit quality and auditor expertise. This research is applied in terms of purpose and in terms of methodology of correlation is causal (post-event). The statistical population of the study was the companies listed on the Tehran Stock Exchange and using the systematic elimination sampling method, 127 companies were selected as the sample of the research. The method used to collect information is a library and the relevant data for measuring variables were collected from Kedal website and companies' financial statements and to test the research hypotheses, Steta software version 15 was used. The results showed that there is a direct and significant relationship between the level of information technology and the risk of litigation against the auditor and also the variable of audit quality with a positive coefficient of direct and significant moderation on the relationship between the level of information technology and the risk of litigation against the auditor. In the third hypothesis test, it was observed that the auditor's expertise has no significant effect on the relationship between the level of information technology and the risk of litigation against the auditor.