Purpose: The purpose of this study is to examine proactive audit behaviors that have recently received attention in the auditing literature. Accordingly, in the present study, with the aim of creating greater understanding of proactive audit behaviors, these behaviors are explained, their elements are discussed, and the factors affecting them are described.

Method: This research is a theoretical-analytical study and was conducted using the descriptive-analytical method.

Findings: A review of the management literature indicates that proactive behaviors have five dimensions: A sense of responsibility towards constructive change, assuming responsibility, expansion of role and self-efficiency, proactive personality, and voice behavior. A review of the auditing literature also suggests that behaviors such as coaching junior auditors, coordinating effectively with client management, and responding to evidence that has out-of-task implications are examples of proactive audit behaviors. In addition, supportive organizational climate, transformational leadership, positive psychological capital, proactive personality, self-construal, and autonomy along with tacit knowledge are factors affecting proactive behaviors.

Conclusion: With the aim of increasing proactive audit behaviors in auditors, audit firms should introduce and explain these behaviors and provide areas of support for these types of behaviors through an organizational climate, appropriate leadership style, and giving auditors job autonomy. On the other hand, paying attention to personality traits when hiring auditors and holding psychological workshops, aimed at cultivating auditors’ personality traits, can be fruitful.