Auditor Characteristics and Financial Reporting Fraud Risk1

Auditors' fraud risk assessment is mixed with the audit process, and this assessment is reviewed continuously until the end of the audit process because auditors are responsible for the type, manner, and extent of procedures used in the audit process to counter fraud risk. They get itTherefore, their characteristics can influence the process of fraud risk assessment. Therefore, the purpose of this study is to evaluate the characteristics of auditors in reducing the risk of fraud in corporate financial reporting.To conduct this research, 87 companies listed in Tehran Stock Exchange during the years 1397-1971 were descriptive-correlated with logit regression. The results showed that, in companies with a longer audit tenure, as well as in companies with a more specialized auditor industry, the risk of fraud is less likely.But in companies audited by large companies, the risk of fraud is less likely.But in companies audited by large companies, the risk of fraud is less likely.