Background: Social trust is being considered as an important index in structuring economic and social relationships. Any progress in social trust will enhance the quality of social relations, attitude, and respect to law and job functions. In contrast, lack of social trust would have adverse impacts such as bribery, corruption and lack of transparency. Hence, the goal of this research is assessment of fiscal corruption among audit professions and its relation to social trust.

Method: The present research method is a correlation-descriptive. Population of study includes the auditors in governmental and private sectors in audit profession.  Sample of study consists of 320 participants that were selected randomly.  Information gathered via questionnaire and library studies. Data were analyzed by multiple regressions.

Results: Results of the study show that there is a direct relationship between low social trust and fiscal corruption among private auditors of audit profession.

Conclusion: The results confirm that ethic improvements in audit profession require social value improvements such as social trust.