Provide a digital marketing model in auditing

the purpose of this study is to provide a digital marketing model in auditing with Grounded theory method. The data collection tool is a semi-structured interview with experts For this purpose, in 2021, using the purposeful sampling approach (snowball) with in-depth interviews with 14 specialized faculty members, partners of auditing firms, members of the auditing organization and the Society of Certified Public Accountants of Iran, who were knowledgeable and experienced in the field of auditing. It was done until the saturation stage. The research data were analyzed using coding method and Maxqda software and the main categories and concepts were extracted. According to the research model, the findings indicate that digital marketing in auditing can lead to gaining a competitive advantage and maintaining customer value and loyalty, and companies can have a distinct position in the minds of their customers in the market. Therefore it can be said that digital marketing in auditing helps the company structure and maintain long-term relationships with customers and creates a strong brand image that allows companies to perform better and create value for customers in the field.. Therefore, professions such as accounting, in addition to following professional guidelines and adhering to auditing standards and maintaining independence, must engage in advertising and marketing through the digital space.