Independent auditing, as one of the key components of the financial reporting supply chain, must play an important role in maintaining and improving the quality of these reports. Therefore, evaluating the performance of independent auditors is essential, given its significant role in implementing the corporate governance system. Given the lack of comprehensive research in the country on the performance evaluation model of independent auditors, the present study has examined this issue and presented an applicable model for the use of stakeholders. This study was conducted in three phases. In the first phase of the research, dimensions, components and indicators of the performance evaluation of independent auditors were extracted from the research literature and interviews and thematic analysis. In the second phase, the fuzzy Delphi method was used to screen the indicators and finally, a performance evaluation model for independent auditors was designed using Smart PLS4 software. Based on this, 95 indicators were identified and classified into 4 general dimensions: input, process, output and outcome. For the input dimension, 8 components with 46 indicators were identified, for the process dimension, 4 components with 22 indicators, for the output dimension, 16 indicators in 3 components and finally for the outcome dimension, 18 indicators in 4 components were identified. The findings of the present study can be a suitable solution for improving the performance evaluation of auditors and increase the quality of auditing and, as a result, increase public trust in the auditing profession.