The aim of the present study is to "provide a conceptual framework for auditing" which is hoped to aid in the teaching and understanding of independent auditing. The lack of effort to create a unified theory of auditing is evident, and in this study, each of the concepts is examined in detail to consider its importance in the conceptual framework and its implications for auditing work. The statistical population of this study is professional and academic experts, mainly in the fields of accounting and auditing. Given that their number is uncertain in these cases, the Cochran formula determines the sample size. After determining the sample, given the highly theoretical aspect of the research topic, and after sending out the questionnaires, receiving and sorting them, they ultimately provided 52 valid and usable response forms. According to the results obtained, a) "The role of the auditor in society - 14 items (including an introduction)", b) "Fundamental assumptions of auditing - 7 items", and c) "Basic concepts of auditing - 13 items" constitute the structure and conceptual framework of auditing. Therefore, the main components of the conceptual framework presented for auditing include determining the "role of the auditor in society", "fundamental assumptions of auditing", and "fundamental concepts of auditing". It seems that developing a theoretical framework for auditing may not necessarily solve the everyday problems and issues of the profession, but such an activity can reduce the occurrence of some of these problems and issues in the future.