The auditing profession has a fundamental role in increasing the quality and credibility of financial reports, and in the discussion of the quality of auditing services, in addition to auditors' specialized knowledge and skills, auditors' ethical characteristics are very important .Therefore, the purpose of this research is the effect of role ambiguity on the honesty and competence of auditors with regard to the moderating role of spiritual intelligence using the structural equation model approach. The statistical research population of auditors working in the audit organization and private sector audit institutions is a member of the official accountants society of Iran in the year 1400. Barclay et al.'s (1995) method was used to calculate the number of selected samples and 260 people were selected by Barclay's method. The research data was collected from Armega Zarfar (2016), Rizohos and Lirtsman (1970) and Amram (2007) questionnaires, and structural equation method was used for modeling and hypothesis testing using Smart PLS software. The results of this research show that role ambiguity has a negative and significant effect on the honesty and competence of auditors.Also, the results of the research indicate that spiritual intelligence does not moderate the negative effect of role ambiguity on the integrity and competence of the auditor. The results of this research can help audit institutions to recognize and improve ethical dimensions and spiritual intelligence in auditors working in the profession, reduce role ambiguity, improve the work environment for emotional health, evaluate performance based on competence, and make work processes smoother