Explain a Pattern for the Development of the Audit Services Market

The present study aims to provide a model for the development of the audit services market in Iran. The development of this market can have fundamenthal consequences for improving the current state of the profession.

The present research is of qualitative type and its analysis process is based on data-theory. The statistical population of the present study includes 12 auditing experts in 2021.

Findings show that 12 subcodes and seven central codes in the field of causal factors; 10 subcodes and six central codes in the field of contextual factors; Eight subcodes and five central codes in the field of deterrents; 17 subcodes and six central codes in the field of solutions and 13 subcodes and seven central codes in the field of consequences; It is effective in developing the market for auditor services.

Based on the research findings, focusing on the economic level and rules and regulations can help develop the market for auditor services. Also, according to the explained model, with government policy, this can be accelerated.

Contribution:

 Considering the lack of comprehensive research in this field in Iran, the results of the research can lead to the development of the professional services market of certified accountants.