Accounting earnings as a result of the performance of a business enterprise, has attracted the attention of investors and financial analysts. Earnings volatility significantly reduces its predictability and affects audit risk. To reduce audit risk to an acceptable low, auditors have redoubled their efforts to justify fluctuations that require more time on the part of the audit team. Therefore, the purpose of this applied research is to investigate the effect of earnings volatility on the audit report lag. In order to achieve this goal, 1650 years - company (165 companies for 10 years) observation collected by library method from the annual financial reports of companies listed on the Tehran Stock Exchange, during the period 2011-2020 has been tested. The results of estimating multiple regressions indicate that there is a positive and significant relationship between earnings volatility and audit report lag. Also, due to the importance of the accrual component of accounting earnings, accruals of accounting earnings are divided into three parts: change in non-cash working capital (accruals with low reliability), change in non-current operating assets (accruals with medium reliability) and change in assets net financial (high reliability accruals) are broken down and the impact of each on the audit report lag is examined separately. The results of the study indicate a positive and significant relationship between all three variables and the audit report lag, which shows that with increasing volatility of accruals (regardless of their reliability), the audit report lag increases.