Introduction: Individual characteristics are closely related to performance and job efficiency of individuals. The aim of present study was evaluation of the relationship between communication skills and individual characteristics with job performance among clients and auditors.Methods: This study was a descriptive-survey. The research instrument was a researcher-made questionnaire. The statistical population of the study included all auditors and clients at the level of the Iranian Society of Certified Public Accountants who have directly or indirectly contact with each other. Through a survey, ۴۲ certified public accountants and experts in this field in Iran were selected. Data from statistical population were collected using the Delphi method. In this analysis, To test the research hypotheses, t-test, binomial, Friedman ranking, and Kendall tests were used .Results: Based on the results, the effect of all items related to the auditor's individual characteristics was confirmed at a significance level of <۰.۰۰۱. The item of "auditor experience" had the greatest impact on the indicator of "individual characteristics of the auditor", item of “insufficient training of auditing teams" was ranked second and the item of “auditing firm size and score" was ranked third.Conclusion: According to the results, with increasing attention to individual characteristics of the auditor in terms of experience, skills, expertise, knowledge and principles, the negotiation process will improve more at the level of the accountants' community. Also, if companies and organizations have higher bargaining power than suppliers and customers, they will be less sensitive to the demand for conservative accounting by them.