The purpose of this study is the moderating role of audit quality on the relationship between audit report and earnings management firms in listed companies in Tehran stock exchange. To achieve this purpose. in calculating Audit Quality like from the Immen and Anis (2020) model with 8 indicators (auditor size. auditor expertise in the industry. https://www.ealisboa.com/best-grab-Chocolate-Chip-Cookie-Purse-Spray-mega-super/