The purpose of this study is to investigate the influence of the independence of the audit committee and managerial ownership on the doubting opinion regarding the continuation of the activities of the companies admitted to the Tehran Stock Exchange in the period of 2017 to 2018. The statistical sample of the research includes 147 companies that were selected through the systematic elimination method. In this research, the logistic regression model was used to test the hypotheses. The present research method is a correlational description and applied in terms of purpose. In order to collect information related to the definition and theoretical foundations of the research variables, the library method was used, and the documentary method was used to collect statistical data to analyze the research hypotheses. The independent variable is the independence of the audit committee, managerial ownership, and the dependent variable is expressing doubts about the continuation of the company's activities. The findings of the research show that the independence of the audit committee has a positive and significant effect on expressing doubts about the continuation of the company's activity. Also, the results indicate that managerial ownership has a positive and significant effect on expressing doubts about the continuation of the company's activity.