The purpose of this research is to investigate the effect of delay in the audit report on the irregularity of profit stability. This research is practical in terms of purpose, and from the point of view of correlation methodology, it is causal type (post-event). The statistical population of the research is the companies admitted to the Tehran Stock Exchange and using the systematic elimination sampling method, 125 companies were selected as the research sample in the 5-year period between 1393 and 1397. The method used to collect information is a library, and the relevant data for measuring the variables were collected from the Kodal website and the financial statements of the companies, and basic calculations were made in Excel, then Stata software was used to test the research hypotheses. The results of the research show that the delay in the audit report has an adverse effect on the stability of operating cash flows. Also, the delay in the audit report has an adverse effect on the stability of capital return.