Background: In the present situation, some ethical standards have not been complied with, causing great concern in the governmental and non-governmental sectors, and since the behavior of auditors employed in an audit firm is one of the criteria for audit quality and their behavior is influenced by organizational culture. It will be located. This study examines the relationship between ethical culture in audit firms, objectivity and independence of the auditors.
Method: The present study is an applied one and descriptive-correlational in terms of data collection. The study population consisted of partners, managers and supervisors of audit firms in Mashhad, of which 145 were selected through available sampling (of which 118 questionnaires were received and the basis of statistical analysis). Questionnaire was used for analysis. To test the hypotheses, Structural Equation Test was used using PLS software.
Results: The results at 5% error level showed that there is a positive and significant relationship between ethical culture in audit firms and auditors 'neutrality and auditors' independence.
Conclusion: According to the findings of the study, managers of audit firms should strive to create or develop ethical culture in audit firms in order to improve audit quality and increase their chances of success and competitiveness in the market