Ethical misconduct by auditors refers to undesirable and inconsistent behavior with ethical principles in the field of auditing. These actions include deviation from ethical auditing principles, providing incorrect or incomplete information to clients, or seeking personal gain. Accordingly. This study is qualitative and exploratory-explanatory in nature. The research population includes auditors working in the profession and stakeholders in the auditing field. The sampling was purposeful and conducted using sequential sampling (increasing the sample size until theoretical saturation or data saturation was reached) and snowball sampling, with 15 auditors and stakeholders being interviewed in semi-structured interviews. The data obtained from the interviews was analyzed using the qualitative content analysis method. In order to assess the quality and validity of the qualitative results in the present study, , resulting in an overall reliability of 89%, which is considered good. The interviews were coded using MAXQDA 2020 software. The findings showed that the factors contributing to ethical misconduct by auditors in professional services include organizational and managerial factors (8 indicators: division of labor, remuneration mechanism, development of cultural and economic structures, development of auditing institutions, merger of auditing institutions, professional leadership, specialized division of labor, supervision and quality control), ethical and cultural factors (11 indicators: job satisfaction, adherence to ethical principles, ethical training, adherence to professional code of conduct, professional ethics culture, investigation of instances of misconduct, individual capacity building, identification of training needs, ethical training, religious beliefs, code of conduct and professional behavior training),