Audit Whistleblowing about organizational misconduct can reduce financial scarcity.The present study examines the impact of Ethical climate Whistleblowing among 330 auditors working in private audit firms and auditing organizations in 1396. Future research is considered as an objective and descriptive-correlation method. This research examines hypotheses based on relationships based on the prediction model and seeks to determine the effect of variables on the inferential statistics method.Data were collected through a questionnaire and analyzed using the structural equations with the help of Amos software.The results of this research show that the ethical climate is affecting the Whistle Blowing and its two components of its three component. The two components that are affected by Ethical climate include the Perceived personal responsibility to report and Perceived seriousness of the act in question, and the component that is not affected by the ethical climate, the Perceived personal costs of reporting. The results of this study have provided useful information to auditors about the Ethical climate of audit firms and their impact on auditors' Whistleblowing.and can be used to plan for the ethics of the profession.

The aim of this research is studying the direct effect of Proactive Personality on auditors' Organizational Identification, and examining of the indirect relationship through the mediating role of Work Engagement. The statistical sample of research includes 225 auditors in auditing firms listed in Iranian Association of Certified Public Accountants in  2021, who were selected by the non-probabilistic method of available sample. Theoretical foundations of research were collected through library studies and the data collection method is a questionnaire survey. The hypotheses are examined based on the Path analysis method by Lisrel software. In order to investigate the indirect effect of the mediator variable in this study, the Sobel test was used. The results of research showed Proactive Personality of auditors has a significant positive effect on Organizational Identification and their Work engagement. Auditors' Work engagement also has a significant positive effect on their Organizational Identification. In addition, the results show using the Sobel test that Work engagement plays a complete mediating role in the impact of Proactive Personality of auditors on Organizational Identification. According to the results, it can be said that Proactive Personality leads to Work engagement in auditors, which in itself will affect their Organizational Identification. Therefore, the results of this study can help auditing firms to hire qualified people and also evaluate their current employees by considering their personality characteristics and encourage them to align with the interests of the firm.