Auditing is known as one of the corporate governance keys, whose role has evolved over time. To achieve the financial goals of internal controls, the role of auditing and its quality will be fundamental. The purpose of this study was to investigate the effect of the quality of the internal audit function and the audit committee on the financial reporting quality of Tehran Stock Exchange companies. Therefore, the research is categorically based on the purpose of the applied type and based on the nature and method of causal correlation after occurrence.

The present study describes and analyzes the data collected using Sette and Excel software. The research population is the companies listed in Tehran Stock Exchange. The total number of classes of stock exchanges is 37 floors and the sample size is 135 companies active in the stock exchange.The time domain of the research includes companies that were present on Tehran Stock Exchange from 1392 to 1396. The most important findings of the research showed that the internal auditor's performance on the financial reporting quality has a direct and significant effect. The size of the audit committee on the quality of reporting The financial independence of the audit committee has a direct and significant financial reporting quality.