Financial analysts and other users need relevant and reliable information to predict corporate bankruptcy, which should be distributed symmetrically to all users. Conflicts of interest between different groups, especially between managers and shareholders, are the main reasons for asymmetric distribution of information. The purpose of this study is to study the effect of the type of audit opinion on the relationship between operating cash flow and the probability of bankruptcy. The statistical population of the research is the companies listed on the Tehran Stock Exchange and the study sample includes 133 companies listed during the years 1395 to 1399. The research method is descriptive and in terms of the relationship between variables is a combination of correlation and is applied in terms of purpose. To process and test the hypotheses, regression method and panel data as well as fixed effects model have been used. The results obtained from the analysis of data show that operating cash flow has a negative and significant relationship with the probability of bankruptcy and the type of audit opinion has a negative and significant effect on the relationship between operating cash flow and the probability of bankruptcy. According to the results of the research, it is recommended to companies to prevent the auditor's opinion from being adjusted by presenting the financial statements correctly so that they can easily finance themselves without the need for collateral or any other means.