Investigating the relationship between the period of formation of the audit committee and internal audit with the error of predicting future cash flows by considering the risk-taking of companies listed on the Tehran Stock Exchange

The purpose of this study is to investigate the relationship between the period of formation of the audit committee and internal audit with the error of predicting future cash flows by considering the risk-taking of companies listed on the Tehran Stock Exchange. This research has been done by descriptive-correlation method and is of applied research type. The statistical population of the research consists of all companies listed on the Tehran Stock Exchange during the years 1390 to 1394 that 120 companies have been active in the stock market throughout the research period and have been studied. The research data were extracted from the financial statements of companies and analyzed using regression models using the combined data method. Confirmed future cash and also the findings showed that risk-taking affects the relationship between the period of internal audit formation and the error of forecasting future cash flows, but the relationship between the period of audit committee formation and the error of forecasting future cash flows was not significant.