In order to misuse the characteristics of the cash holding figure, managers may take measures to reduce the quality of financial reporting and declare the unrealistic figure of this financial factor, and most importantly, tax abuses or distortion of investors' minds can be mentioned. In this regard, the role of auditors in approving or rejecting financial reporting figures cannot be ignored. Therefore, the purpose of this study is to investigate the effect of auditor conservatism on the company's cash holding. The present study is applied and methodologically it is a causal correlation.The statistical population of the study is all companies listed in the Tehran Stock Exchange and using the systematic elimination sampling method, 141 companies were selected as the research sample and were studied in a 10-year period between 2014 and 2023. The results of the research hypothesis test showed that the auditor's conservatism has an inverse and significant effect on the company's cash holdings. In fact, in companies where the auditor has been more conservative, the figure of cash holdings has been disclosed in the financial statements, and it is probable that managers have not been able to involve their opinions in this regard and the information has been disclosed with higher transparency.