Management Transfer of companies executives And the separation of ownership from management Agency problem is caused by differences in stakeholders’ utility function. Incentive for managers to manipulate earnings to maximize their benefits and One of the most important and effective ways to align the interests of shareholders and directors, independent auditors. Corporate managers may have different reasons to change Optional independent audit of its financial department to The occurrence of such a change, opportunities to manipulate earnings. This opportunity could potentially indicate disagreement with the auditors and the Start underlying mentality is changing auditors. Corporate executives have a significant effect on the survival and the auditor may take advantage of this effect, The auditors have issued a statement of management desired to replace the previous auditor in order to maximize its benefits. The purpose of this study was to audit the impact of management changes. The study sample consists of firms listed in Tehran Stock Exchange for the period of time between the years 1384-1389 is in. In order to test the research hypotheses were tested using nonparametric chi-square distribution and The results indicate that, Between the management change and the independent auditor type and the auditor change, there is a significant positive relationship.