The main objective of this study is to investigate the relationship between auditor tenure, auditor reputation, and going concern assumption. In order to achieve the research questions, two hypotheses were proposed. This applied research is a descriptive-correlational and post-event study based on past and historical information with a logistic analysis approach. The required evidence was collected from the information available in the financial statements and audit reports of companies listed on the Tehran Stock Exchange. The statistical population was collected from a sample of 183 companies using a systematic exclusion sampling method and analyzed using Stata statistical software. The results of data analysis using multivariate regressions with a logistic panel approach at a five percent error level showed: There is no significant relationship between auditor tenure and going concern assumption. There is no significant relationship between auditor tenure and going concern assumption in companies with renowned auditors.