Adhering to ethical principles and values in the auditing profession is of great importance, because auditors play a key role in ensuring the credibility and transparency of financial information of firms. This study aimed to present a model for auditors' ethical hypocrisy in professional services. The research method was a mixed exploratory (qualitative-quantitative) and field development. In the qualitative part, the grounded theory approach was used, and in the quantitative part, the correlation-modeling approach was used. In the qualitative stage, a conceptual model of auditors' ethical hypocrisy was formed through semi-structured interviews with 15 experts who were selected using the snowball method and purposive and sequential sampling. In the quantitative stage, the statistical population included 360 auditors working in Iranian audit firms who were selected using the multi-stage cluster sampling method. The research data were collected using a researcher-made questionnaire and its validity and reliability were confirmed. The results showed that auditors' ethical hypocrisy had 28 items and 5 indicators, its antecedents were 49 items and 5 indicators, and its detractors were 32 items and 4 indicators. The findings of this study can provide a basis for better understanding auditors' ethical hypocrisy and the factors affecting it. Also, training and informing auditors about the consequences of ethical hypocrisy and its aggravating and moderating factors can lead to the improvement of their ethical behavior.