To provide a better understanding of the ethical decision-making process of auditors, the present study aimed to investigate multiple factors that are associated with ethical sensitivity of auditors. The James Rest “Ethical decision-making model,” and the “Moral intensity construct” developed by Jones (1991) were used in this study. A total of 150 questionnaires which were composed of three scenarios were dispatched manually and electronically, from among which 109 useable questionnaires were acquired. Methodology used to analyze the results included descriptive statistics, and bivariate analysis such as One-way ANOVA, Tow-way ANOVA, and Independent Sample T-test. In general, results obtained from the study hypothesis showed that in regards to their ability to recognize ethical sensitivity, auditors vary from one-another - based on the employment position, and the degree of ethical sensitivity of auditors increases with the organizational position of auditors. Furthermore, they show more ethical sensitivity as the value of their age increases. However, ethical sensitivity of auditors based on years of auditing experience did not vary in all three scenarios. Findings also showed that the role of gender differences does not decrease with years of auditing experience in regards to ethical sensitivity, however, decreases with increasing of age

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