Professionalism and competency in auditing are considered key factors affecting the performance of auditors. Professionalism includes characteristics such as social commitment, independence, and specialized knowledge and skills that help auditors perform effectively and with high quality. Professional competence refers to the set of skills, knowledge and experience that auditors must have to perform their duties. Also, information technology has a profound impact on the performance of auditors, as information technology changes the nature of audit evidence. The present study aims to investigate the mediating role of information technology on the relationship between professionalism and competence and the performance of auditors in the first three months of 1403. The current research is a descriptive-survey type of research and is considered practical in terms of its purpose. The statistical population consists of auditors working in audit institutions in Yazd city, and the available sampling method and the rule of 5 times the volume of items were used to determine the sample size. Therefore, based on the mentioned rule, the sample size was 100 people. The data collection was a questionnaire that was used to measure professionalism, competence, audit performance and information technology from the standard questionnaire of Indodoi and Fronica (2023). Confirmatory factor analysis, convergent and divergent validity of the research tool were examined and confirmed, and its reliability was measured using Cronbach's alpha coefficient test and composite reliability, and considering that the alpha value for all research variables was greater than 0.7. The reliability of the research tool can be confirmed with confidence. In order to analyze the data obtained from 198 completed questionnaires, descriptive and inferential statistics methods have been used, in the first part of the frequency tables and charts and in the second part of the partial least squares method, by means of Excel and 3 SmartPLS software, in order to Testing the hypotheses and presenting the research results have been used. The results of the research indicated the positive and significant impact of professionalism, competence and information technology on auditors' performance. The results indicated a significant (positive) effect of professionalism and competence on information technology. Also, information technology has mediated the relationship between professionalism and auditors' competence and performance.