The reliability of published financial statements might be challenged by Restating and it is considered the sure sign of a low-quality report due to the existence of serious problems in internal control system and governance system of corporations can be indicated. Likewise, significant errors and distortions would be reported by auditors while the confirmation process. In fact, the revised financial statements presented last year expected to receive an adjusted report. Thus, this study is aimed for investigation the relationship between audit qualifying language reports and financial statement restatement. To this end, a statistical study was conducted on a sample of 103 companies admitted to the Tehran Stock Exchange (number of 998 companies) between 2012 to 2021. For this, 5 hypotheses were drawn from these criteria and all aspects were investigated by logistic regression method. The results proved a positive and significant relationship between the clauses of the audit Qualified reports, the clauses of distortion in the financial statements, the clauses of limitation in Scope, cost distortion, and other clauses of the auditors' report and financial statements restatement. also, no significant relationship between the income distortion clause of audit Qualified reports and the financial statements restatement was found.