This research shows that social factors including public trust, demographic changes, digital space, economic inequality, and socio-economic laws directly affect the life of audit firms that are members of the Iranian Society of Certified Public Accountants. On the one hand, the decline in public trust and class divides reduce the demand for independent audit services, and on the other hand, globalization and the digital space, by creating new communication opportunities, require the redefinition of models of interaction with stakeholders. Finally, dynamic laws and responsiveness to inequalities were identified as essential prerequisites for maintaining the social legitimacy of these institutions and adapting to the developments in the Iranian business ecosystem.. The method used in this research is fieldwork and factor analysis. The statistical population of the research includes people active in the auditing profession, and a questionnaire was completed in 1404 , the research variables were identified using the multifaceted grounded theory method using interviews and searches in previous research, and the influential factors were finalized using the Lavish index, and finally, the research questions were analyzed using factor analysis. The results of the research showed that public trust and reputation, demographic and workforce changes, organizational culture and professional ethics, technological changes and digitization, socio-economic laws and regulations, communication networks and business relationships, economic inequality and class divide, globalization and cultural diversity have an impact on the business of audit firms.