Profit stability is one of the qualitative features of accounting profit, which is based on accounting information and helps investors in evaluating the company's future profits and cash flows. In estimating future profits and expected cash flows, investors pay more attention to the stable part of the profit than the unstable part. Therefore, the purpose of this research is to investigate the relationship between the sustainability of profits and financial performance with the mediating effect of audit conservatism in listed companies. This research is of an applied and descriptive post-event type. The statistical population of this research is companies admitted to the Tehran Stock Exchange during the period The fiscal year is 2019-2025, and the statistical sample was determined using the systematic elimination method of 127 companies, and multivariate regression of combined data was used to test the research hypotheses. The results show that there is a negative and significant relationship between profit stability and audit work protection. There is a direct relationship between accounting conservativeness and financial performance, and finally, audit conservatism has been able to mediate the relationship between profit stability and financial performance.