The purpose of this research is to compare the approach between independent auditors and auditors of regulatory agencies in preventing fraud based on the requirements of knowledge, skills and ethics in auditors. This research is applied in terms of purpose and descriptive in terms of data collection method, and the information needed to check the hypotheses was collected by means of a questionnaire. The statistical population of the study consisted of two groups of auditors, including independent auditors (auditors working in audit institutions that are members of the Iranian Certified Public Accountants Association and the Audit Organization) and auditors of regulatory bodies (including auditors working in the State Inspection Organization, Audit Court, and Ministry of Economy and Finance) Questionnaires were distributed among them and finally 384 questionnaires were collected and their reliability and validity were checked and they were confirmed. The questionnaires related to the variables are standard and taken from the questionnaire of Lateef et al. (2019) and consist of 64 questions. Also, the hypotheses of this research have been analyzed by structural equation modeling method. The findings of the research showed that there is a significant difference between the views of independent auditors and auditors of regulatory agencies regarding the role of knowledge requirements and ethics requirements in fraud prevention, but there is no significant difference between the views of these two groups in relation to skill requirements.