The current research was conducted with the aim of providing a model of psychological empowerment of auditors using an interpretive structural approach. This research is based on mixed research and qualitatively and quantitatively in the deductive-inductive paradigm, which is applied in terms of purpose and descriptive in terms of nature and method. The statistical population of the research consists of experts (including: audit organization managers and academic professors), 10 of whom were selected based on the purposeful sampling method. In the qualitative section, semi-structured interviews were used to collect data, the validity and reliability of which were confirmed using CVR and Kapai-Cohen test. The data collection tool in the quantitative part is a questionnaire which validity and reliability were examined using content validity and retesting. In the qualitative part, the data obtained from the interview were analyzed using Atlas.ti software and coding method. In the quantitative part of the research, the final research model was developed and presented using Matlab software and interpretive structural modeling method. The research results show the indicators and components of auditors' psychological empowerment. In this way, the research findings include the identification of 14 indicators of auditors' psychological empowerment at four levels (first, second, third and fourth), which are described in the form of the final model.