M.A. Thesis:

qualified Auditopinion and External financing

In order to perform available and profitable investing projects, credited refinements, increasing the current invest and paying the profits to the shareholders the companies need financial resources. The companies abilities to assign suitable financial resousces and decission making are the most important factors in a company achievement.Also controlling the financial reporting and the independent auditors’ reports is really important to enhance the company’s major and minor aims according to Tehran stock exchange organization announcement. Auditorship is a crediting process which promotes the information credit among the investors and creditors and creates a proportional certainty for the ones who apply finantial sheets which are really important not to be mistaken or prevented. By presenting a tempered pronouncement the risk of presented information will be increased. So, this research is done to analyze and recognize the connection between the tempered pronouncement and intra organizational money suuplies of the company. In this way the hypothetic models of controlling variations like growth oportunities, the size of the company, the cash portion, the cash currents of operational activities and bankrupcy risks is used. To gather the data, the 163 accepted companies in Tehran stock exchange organization between 1389 to 1393 has bee analized. The results show that there is an adverse ralation between tempered pronouncement of the auditors and intra organizational financial resources.

Keywords: Tempered pronouncement of the auditor, The intra organizational financial resources, The growth opor