The Auditors' Feelings about Risk Management Factors, Delay in Audit Report and Auditor's Change

The main objective of this experimental study is to determine the effect of the weakness of internal controls, the audit report of the previous year, and the ownership structure on the auditor's change and the delay in the audit report. The statistical population of this research is the companies accepted in the Tehran Stock Exchange. The data of this study consisted of 1860 years of the company from 2006 to 2018. The research method is correlation and causal hypothesis and hypothesis testing method, correlation test and regression. The results of this study showed that the weakness of internal controls has a significant effect on the auditor's change and the delay in the audit report. Therefore, the significant impact of the ownership structure and audit report of the previous year on the auditor's change and the delay in the audit report was not observed.