The present study was conducted with the theme of the impact of auditors' competence and professional ethics of the diversity of auditors signing the audit report on the quality of financial reporting in the stock exchange according to the employees of the Tehran Auditing Organization. This research is a correlational and descriptive survey and has a practical purpose. The statistical population will be 300 people from the auditing organization. Based on the table of Morgan and Jersey, 169 people have been selected by simple stratified proportional randomness. Data were collected by questionnaire. The standard financial reporting quality questionnaire was created by Freddie Van in 2014 and this questionnaire consists of 22 items with a five-point Likert scale. Auditor competence questionnaire is designed to check the level of competence of auditor and accountant in 12 questions and single indicators. Diversity of signatory auditors: We follow Harjoto et al. (2015) to construct the Blau index of the diversity of signatory auditors (DIVERSITY) using four dimensions. A questionnaire has also been used to collect professional ethics. The information has been collected and analyzed with 22spss software. In terms of the purpose and nature of the research and the hypotheses to be studied, its research method is descriptive correlation. The regression model was used to test the hypotheses. The results showed the competence of accountants, professional ethics, information clarification, social responsibility, experience of accountants. , the age of accountants, level of education, position of accountants, service history, field of study, commitment has a positive and significant effect on the quality of financial reporting, but gender has no effect on the quality of financial reporting in accounting.