The relationship between earnings management and changes in debt costs, as the most important sources of corporate financing can be one of the significant topics in the financial literature. The purpose of this study is to investigate the moderating role of audit quality in investigating the relationship between earnings management and debt expense in companies listed on the Tehran Stock Exchange. The statistical population of the present study is the companies listed on the Tehran Stock Exchange, which was selected as a statistical sample by the method of systematic elimination of 112ompanies in the period 1392 to 1397. In order to analyze the data, regression method with panel data structure was used. The results showed that there is no significant relationship between debt costs as a part of financing costs and profit management. Therefore, increasing or decreasing debt costs does not play a role in profit management practices. There is also a positive and weak relationship between auditor size criteria and auditor tenure and earnings management, but this relationship is not statistically significant.