The Audit Committee is one of the most fundamental concepts that has come to the attention of legislators and professionals in developed countries in recent years, especially after the financial scandals of large companies. The committee is responsible for overseeing corporate governance, financial reporting process, internal control structure, internal auditor performance and independent auditor activities and supports shareholders on behalf of the board and through assurance of the company's accountability. Slowly In other words, the audit committee oversees matters of financial reporting importance, monitors compliance with accounting standards, and ensures that all information necessary for decision-making is disclosed.
The purpose of this study is to investigate the effect of ownership structure on the effectiveness of the audit committee. To achieve this goal, we have selected a sample of 184 companies from among the companies listed on the Tehran Stock Exchange and have examined the effect of several factors using Ivory 10 software. The results of this study show that centralized ownership, state ownership and institutional ownership do not have a significant effect on the effectiveness of the audit committee.