the company 's value is one of the most important and effective factors in the company which is subject to the ویژگیهای effect of the audit committee and the delay in the audit report is involved , as the delay in the audit report is one of the most important factors leading to changes in the firm 's performance and volatility of the company decisions . therefore , in order to maintain the value and validity of the company , experts are trying to observe the audit committee ویژگیهای and also lead to a decrease in the audit report delay . the purpose of this study was to determine the relationship between audit committee ویژگیهای and firm value with the moderating role of audit report delay . the research method in this study is descriptive - analytical and applied and the data were collected in the form of time series in 1398 - 1403 statistical data were extracted from the financial statements of شرکتها and the hypotheses were analyzed using regression analysis and using Eviuse software . in this regard , the statistical population is شرکتهای accepted in the iranian stock exchange and the statistical sample included 227 firms of 1135 - year - old people . the results indicate that there is a significant relationship between audit committee ویژگیهای and firm value with moderating role of audit report delay . in other words , there is a positive relationship between audit committee ویژگیهای and firm value and delay in audit report with firm value . in a more detailed statement , the size of the audit committee , the independence of the audit committee and the number of meetings of the audit committee has a direct relationship with the company 's value ; however , the delay in the audit report reverses the relationship and has a negative and significant relationship with the firm 's value , or that it has a moderating effect on the relationship between audit committee auditors and the value of the company . therefore , by doing so , the managers of شرکتها managers in order to maintain and credit the company to audit committee ویژگیهای and also by providing timely accounting reports can better results in future management decisions about future earnings .in addition to increasing the quality of audit , the performance of the company also strengthens the company 's performance and thus leads to an increase in the value and validity of the company .