M.A. Thesis:

Profitability, financial leverage, corporate turnover and audited opinion

The main objective of this research is to determine the effect of profits, financial leverage and liquidity of the company on the audited opinion of the Tehran Stock Exchange. In the current socioeconomic system, independent auditors have the task of optimizing economic reports and accrediting financial statements. The audit report identifies the scope of the financial statements and provides audit reports through the auditor's opinion. Hence, the prediction of the type of auditors' opinion has attracted researchers in recent decades. This research has been reviewed for a five-year period between 91 and 95 in 90 companies accepted in the securities portfolio of Tehran. This research is of a practical nature. Sample data of the studied companies was analyzed by analyzing the Excel software using the software of the ivyz. The results of this study indicated that there is a negative and significant relationship between the profitability and the audited opinion of the auditor at the 95% confidence level. As a result, for auditors, the profitability is also important because its audience Are shareholders. There is also a positive and significant relationship between the two variables of financial leverage and liquidity with the comments made by the auditor. Companies with a higher risk profile are more likely to face a threat due to liquidity risk and longer-term debt, and may be a reason to moderate the audit report.

Keywords: Adjusted Commentary - Profitability - Corporate Finance Leverage