Clarifying the Professional Audit Supervision Pattern

The aim of this research is to provide an optimal model for professional auditing oversight in the Iranian Association of Certified Public Accountants. To achieve this research goal, research data were collected by consulting experts in the field of auditing. The research population consists of knowledgeable experts in the field of auditing, and in line with the research objective, they were selected for interviews using a snowball or chain sampling method. In addition to the conducted interviews, in order to enhance the credibility and comprehensiveness of the research, documents and materials related to professional auditing oversight were carefully studied, examined, and analyzed. The results of the research indicate that monitoring compliance with laws has been identified as the primary and initial causal factor in controlling the quality of auditing institutions.In addition to the conducted interviews, in order to enhance the credibility and comprehensiveness of the research, documents and materials related to professional auditing oversight were carefully studied, examined, and analyzed. The results of the research indicate that monitoring compliance with laws has been identified as the primary and initial causal factor in controlling the quality of auditing institutions.