Presenting a Social Marketing Model of Audit Based on Grounded Theory

The purpose of this study is to present a social marketing model in audit using grounded theory. The statistical population of the study includes audit professionals. The Snowball sampling method was used to select 14 people. Data collection tools are semi-structured interviews with experts, information and data analysis methods, content analysis using three stages of coding and using Maxqda software. In this research, the core phenomenon is social marketing in auditing. In this regard, major and minor categories, causal, intervening, contextual, strategies, and consequences were extracted from research data (interviews). The results indicate that social marketing in audit can lead to business interests as well as the interests of customers and companies, taking into account the interests of society. Audit firms should use social marketing to provide services tailored to the wants and needs of their customers in addition to paying attention to the principle of customer orientation, compliance with regulations and standards, professional ethics and competition. In addition, they should increase customer loyalty and satisfaction, improve performance, gain competitive advantage and improve audit services, and gain a distinct position in the minds of their customers and other competitors in the market.