The effect of the tenure of the CEO and the company's auditor on the quality of the audit

Auditing is considered as an effective solution to limit the powers of managers in contractual relations. The financial statements provide much of the information needed by the company's investors and creditors. Based on such a level of trust in the financial statements, the role of the auditors is also vital and the CEO has achieved a reputation, trying to maintain his reputation. After being appointed to this position, managers do not move solely in the interests of shareholders because they do not anticipate a long tenure. Rather, they use the short time they are in this position to achieve their benefits, so the purpose of this study is to investigate whether the tenure of the CEO and the audit of the company affects the quality of the audit or not? The statistical population of companies listed on the Tehran Stock Exchange between 1394 to 1398 and using the information of 100 companies and multivariate linear regression method, the hypothesis was tested. It has an audit.