摘要：The structure of every professional for employees, such as the birth-to-death cycle, depends on the career job of individuals, which results in a higher quality of service and job responsibilities. The puberty of the auditor's profession in terms of structural and imperative characteristics has largely been omitted because many of the ideologists in the profession have focused more on the formulation of rules and regulations, and less attention has been paid to the individual's Employed in this profession. The purpose of this research is Designing Auditor's Professional Maturity Model by Grounded Theory Approach. The methodology of this research, as a result, is a component of development research, as a target for exploratory research and as a method of implementing qualitative work. Based on qualitative methodology, grounded data analysis (data analysis of the foundation) was carried out and interviews were conducted with necessary data and open, selective and pivot coding. Finally, the research model was designed based on the theoretical framework. The research results of a structure have been identified as the underlying cause of professional maturity of auditors, in which professional maturity as a cohesive process based on cognitive features that includes 3 types of psychological maturity, perceptual Maturity and skillful Maturity, multidimensional characteristics including 2 types Structural maturity and occupational status and, ultimately, the promising feature of cultural maturity and social maturity, can help the auditor more effectively in the professional path. The results of this research can help identify and develop the specialist 's behavioral and specialized abilities and increase their quality of performance compared to other auditors.
关键词：Contextual Factors;Auditor's Professional Maturity;Grounded Theory Approach
