Audit report of the final product of an audit of a commercial entity is a report that the audit provides in terms of its professional judgment about the suitability of the financial statements. The audit report should indicate that the financial statements presented are based on accepted accounting standards or not? The purpose of this research is to answer the question: what is the duration of the tenure and independence of auditors on the number of auditors' reports in Tehran Stock Exchange companies? For this purpose, the data of 119 companies accepted in the Tehran Stock Exchange between 1390 To 1396 has been reviewed. Finally, regression models were used to investigate each of the hypotheses. Based on the type of estimation method used in the F lemmer and Hausman tests, the research models were estimated and the estimated results for each model were analyzed. The results of the research hypothesis test indicate that the auditor's tenure has a direct and significant impact on the number of audit report sections, as well as the independence of the auditor on the number of audit report sections.