The purpose of this research is to investigate the moderating effect of the institutional environment on the relationship between the voluntary disclosure of corporate social responsibility and the demand for independent auditors. The information obtained in relation to the research variables was entered into an Excel spreadsheet and then analyzed using Eviuse software. The statistical population of this research is based on the method of systematic elimination from among 141 companies admitted to the Tehran Stock Exchange (1305 years-companies) during the period from 1391 to 1399. The results of the first hypothesis showed that the voluntary disclosure of corporate social responsibility has a significant and positive effect on the demand for independent auditors. The results of the second hypothesis also showed that the moderating role of the institutional environment has a significant and negative effect on the relationship between corporate social responsibility disclosure and the demand for an independent auditor. In Iran, since social responsibility policies have become more serious, companies have gradually realized the importance of social responsibility for business development and increasing their brand reputation. According to the researcher, the relationship between the disclosure of the company's social responsibilities on a voluntary basis and the request for an independent audit can be influenced by various motivations for disclosure, which, according to the type and organizational structure in Iran, the political motivation and the motivation of the managers' personal benefit, can influence this relationship. It should be reflected in choosing the type of strong or weak auditor or audit firm.