M.A. Thesis:

Subject: Impact Study Audit Quality the Smoothing of Profits in Terms of the Emphasis on Transactions with Affiliated Entities: Case Study of Mashhad University of Medical Sciences

The reported profit of organizations, including important financial information, is taken into account when making decisions. Financial analysts consider the reported profit to be the leading factor in their judgments and judgments in the financial statements. The statistical population of the study consisted of internal and independent auditors focused on the financial activities of the units of Mashhad University of Medical Sciences in five areas - departments, health networks, research centers, hospitals and colleges in 1398. Subjects were selected and studied through census method. The collected questionnaires were included in the analysis after deleting confused copies or including incomplete responses to 135 copies. The validity of the research instrument was calculated through face validity, content validity and confirmatory factor analysis and its reliability was calculated through Cronbach's alpha. Structural equation modeling using Smart PLS software was used to analyze the data. The results of the information analysis indicate the effect of the quality of audit quality on the accentuation of transactions with affiliates on earnings smoothing motives, with varying intensity; so that the estimated T-statistic of the auditor's independence in the case of accredited transactions with entities dependent on profit smoothing motives with 95% confidence, -0.838 with strong spectral intensity and inverse, effective effect, but audit competition has been influenced by the statistical coefficient of 0.665. Also, the auditor's expertise and audit fees in terms of emphasizing transactions with related parties on profit smoothing motives had a relatively weak spectral effect, but the audit quality had a relatively strong spectral effect.

Keywords: Key words: Audit Independence, Profit Smoothing Incentives, Audit Expertise, Audit Quality, Related Party Transactions.