The emergence and necessity of the audit committee as a part of the corporate governance structure and its role and characteristics as a tool to reduce agency costs in Iranian companies is a controversial issue, this tendency is especially when the question of the quality of profit through real items is raised. It becomes more colorful because the possibility of discovering profit management through real items is less. Accordingly, this research aims to investigate the impact of corporate social responsibility on the quality of profit, considering the moderating role of audit committee characteristics in companies admitted to the stock exchange. Bahadar Tehran will pay. For this purpose, the data related to 120 companies admitted to the Tehran Stock Exchange in 2017 to 2023 were randomly analyzed and analyzed using panel data method. The results of the research indicate that there is a significant relationship between corporate governance and management with regard to the moderating role of audit committee characteristics. These findings can be useful for policy makers of the stock exchange in terms of formulating and enforcing compliance with the charter of the audit committee. The principles of corporate governance and the voluntary preparation of a corporate governance report