Organizations rely on evaluating financial performance to provide feedback to managers in relation to achieving strategic goals, and corporate social responsibility is a type of company's capacity to reduce or eliminate negative effects on the environment (including the environment) that can affect the financial performance of companies. to affect The main purpose of this research is to investigate the effect of social responsibility on financial performance with the moderating role of audit quality of companies listed in Tehran Stock Exchange. In this research; Social responsibility as an independent variable, financial performance (rate of return on assets, rate of return on equity and Qotubin ratio) as a dependent variable, audit quality as a moderating variable and financial leverage variables, company size, growth opportunities and operating cash flow ratio. are also used as control variables. The statistical sample of the research includes 142 companies during the period of 1398 to 1402. The method of data analysis was done through the panel data regression test using the fixed effects method. The results of the research showed that social responsibility has a direct and significant effect on financial performance criteria (assets return rate, equity return rate and Qotubin ratio) and audit quality strengthens this effect.