Performance auditing is recognized as a tool to enhance governance, accountability, and transparency in the public sector. Despite its importance, the acceptance and effective implementation of performance auditing in Iran face several challenges. The study aims to identify and evaluate the factors that influence the enhancement of performance audit acceptance in Iran’s public sector. As an applied research study, it adopts a descriptive-survey method. Data were collected through standardized questionnaires and analyzed using statistical methods and SPSS software. The study’s statistical population consisted of auditors, managers, and deputies of the Supreme Audit Court of Iran, with a sample size of 326 participants. The results, based on multivariate linear regression analysis, indicate that increased financial resources, improved auditor competence, and management support have a direct and positive impact on the quality and effectiveness of performance auditing. The findings suggest that providing adequate financial resources, enhancing the professional competence of auditors, and fostering a supportive environment for conducting performance audits can contribute to improved governance, accountability, and transparency in Iran’s public sector. It is recommended that policymakers and public sector managers allocate sufficient financial resources to performance auditing. Moreover, strengthening managerial support, providing auditor training, and recruiting professional and specialized auditors should be prioritized.