The aim of the research is to design a model of the impact of individual and organizational characteristics of independent auditors on audit quality in Iran. The quantitative and qualitative research method is exploratory, fundamental-applied in terms of purpose, and survey in terms of data collection method. The data collection tool is an interview and a researcher-made questionnaire on individual characteristics of independent auditors, organizational characteristics of independent auditors, and audit quality. The statistical population in the qualitative section includes university professors, experts in the field of auditing, and senior managers of audit organizations and certified public accountants. The sample size is 18 people who were selected using purposive sampling. The statistical population in the quantitative section includes audit managers and experts, audit organizations, and the community of certified public accountants; their number is estimated at 1314 people. The sample size is 120 people according to Cohen's table, who were selected using stratified sampling. In order to analyze the data in the qualitative part, the software Nvivo was used, and in the quantitative part, the software SPSS and SmartPLS were used. The time period of this research was 1403. The results of structural equation modeling indicate an additive (direct) and significant effect of the individual characteristics of independent auditors (personal commitment, emotional intelligence, professional competence, and personal independence) on the quality of the audit (compliance with auditing principles and compliance with other auditing rules) and an additive (direct) and significant effect of the organizational characteristics of independent auditors (organizational discipline and competence, excellence of ethics and organizational responsibility, maintaining organizational health, and structural empowerment) on the quality of the audit. Among the individual characteristics, individual independence and among the organizational characteristics, structural empowerment have the greatest impact on the quality of the audit.