The crediting of financial statements in terms of information content and the risk of the audit process can have a significant effect on the expectations of investors and financiers of the company, as well as on the uncertainty of the tax paid by the company over time. And this effectiveness depends on the behavioral response of internal and external users. The purpose of this research is to investigate the effect of audit risk on financial risk and tax risk. Using 1089 company-year data between 2014-2022 and using purposeful sampling and multiple regression, the results of the research showed that audit risk indicators, the auditor search period and the probability of purchasing the auditor's opinion caused a decrease in the change in liquidity (a decrease in the liquidity ratio compared to the previous year) and caused an increase in the degree of financial crisis (an incremental change in the financial crisis compared to the previous year), So the audit fee has a negative effect on the change of the financial crisis compared to the previous year, but it has no effect on the change in the liquidity ratio compared to the previous year. Also, among the audit risk indicators, the auditor search period and the possibility of buying an opinion increase the tax risk (fluctuation of the effective tax rate and tax difference) and the audit fee has a significant negative effect on the tax risk (fluctuation of the effective tax rate and tax difference).