Auditors' ineffective behavior as a negative driver for audit quality can be affected by environmental factors and leadership style. Accordingly, the purpose of the present study is to investigate the effect of ethical leadership on auditors' ineffective behavior with the mediating role of organizational culture and the moderating role of faith culture. The method of conducting the present study is quantitative, the data collection tool is a standard questionnaire, and the data analysis method is the structural equation approach. The statistical population of the study in the time period of 1404 includes auditors working in the auditing profession, of which 384 people were selected as the research sample. Data analysis showed that ethical leadership and organizational culture have an inverse effect on auditors' ineffective behavior, and ethical leadership also has a direct effect on organizational culture. Finally, the mediating role of organizational culture and the moderating role of faith culture was confirmed. The research findings showed that ethical leadership is effective in reducing auditors' ineffective behavior with the mediation of organizational culture, and of course, this effect will be stronger in the light of faith culture, which indicates the moderating role of faith culture. The innovation of the research is to explain the culture of faith with the approach of matching professional and value principles with practice in the light of the piety and self-control of auditors in realizing what is expected of the profession and the organization, beyond other factors that have been examined so far.