The audit fee is one of the important issues that occupy the mind of the business owner and the auditor, and they should clearly negotiate about it. Various factors can affect the cost of auditing. Among these factors, we can mention the amount of cash kept by government and non-government companies, and even companies with high and low ratings. In this article, the auditors' reaction to the cost The audit has been reviewed according to the amount of cash held by government and non-government companies. For this purpose, the data required for this research has been collected from 80 member companies of Tehran Stock Exchange in the period from 2014 to 2019. The statistical method used to test the hypothesis of multivariable (linear) regression and the use of Wong's test is to examine the relationship between the responsibility of the auditor and the excess cash held. The results show that by keeping other factors constant, there is a significant relationship between cash retention and audit cost, and it reflects the fact that auditors have different levels of cash retention in government and non-government companies, and even high-ranking companies. They react down.