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چکیده مقاله

Of the effective factors on the quality of the audit which in recent years considered, the rotation of Auditors. Professional auditing profession is vulnerable because the Auditors on the one hand, like Other economic units are need on Clients for providing services to them, earn income and on the other hand have professional independence To maintain their influence and their clients avoid the audit quality and auditor independence. can under The impact of the long relationship between the auditor and the son. The result of this relationship can distort the auditor independence and thus influence the profit on the level of conservatism. Management can use the long relationship with auditors and

quality affect the profit and benefit management. this research looking for the effect of rotation of the Auditors on the management of profits

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