The purpose of this study was to investigate the effect of business affiliation on auditor selection in a sample of 163 stock companies. The data of the variables studied for a nine year period (1396-1388) were audited from financial statements and in some cases from the new approach software. Three hypotheses were tested to achieve the purpose of the study. Data analysis was performed using panel data method in STATA software. The data were analyzed by Harris Tisavalis test and the Hassman test was used to test the model of fixed and random effects before fitting each regression model. According to the statistical analysis of the results at the 5% level of error, there was no significant relationship between affiliation with the business group and selection of famous auditors. Focusing ownership did not have a significant effect on the relationship between business affiliation and the selection of famous auditors. The quality of financial reporting does not have a significant effect on the relationship between affiliation with the business group and the selection of the famous auditors.