Regarding the role and position of audit firms's in user’s decision, the auditor independence and quality of the audit firm’s work are considered as key factors in preparation of audit reports. For this reason, in order to increase the quality of audit work and maintain the independence of audit firms, different approaches have been proposed by professional authorities and experts in this profession. One of the suggested recommendations is the rotation of the audit firms. The main purpose of this research is to investigate the effect of audit rotation on decrease the high risk fraud as an effective response in accepted companies of Tehran Stock Exchange. For this purpose, the data of 91 companies listed in Tehran Stock Exchange between 2011 and 2017 by logistic regression and multivariate linear regression have been used. The results of the research indicate that the auditor's mandatory (voluntary) rotation reduces the high risk of fraud. And reducing the high risk of fraud will increase the auditor's fees in studied companies.