Managers use techniques such as attention diversion and baiting to hide violations from auditors. One of these methods is information framing, which affects the auditor's behavioral attitude, impairs his judgment, and reduces the quality of the audit. In contrast, compliance with professional ethics strengthens the auditor's independence and accuracy and can reduce the effect of biases. This study examined the moderating role of ethical components in the relationship between auditor framing and attention diversion. The statistical population is auditors working in audit organizations and member institutions of the Society of Certified Public Accountants in 2025. The sample size was determined based on 163 completed questionnaires. The research tools include three questionnaires: audit framing (Kusamawardani and Sari, 2015), attention diversion (Nobakht et al., 2021), and a questionnaire adapted from Sadeghi et al. (2025). Hypotheses were tested using structural equation modeling and Smart PLS software. The findings showed that audit report formatting directly increases auditor attentional bias, but ethical components moderate this effect and can weaken the negative consequences of formatting. Overall, the results emphasize the need to strengthen professional ethics to improve the quality of auditors' judgment and decision-making.