The purpose of this study is to examine the effects of professional resilience on enhancing innovation in audit methodologies. In terms of its nature, this research is applied, and methodologically, it falls under the category of descriptive-survey studies. The statistical population comprises 1,879 certified public accountants actively working in audit firms affiliated with the Iranian Association of Certified Public Accountants. Using Cochran's formula, a sample size of 319 was determined and surveyed. In this study, the enhancement of innovation in audit methodologies served as the dependent variable, while the dimensions of professional resilience constituted the independent variables. Haga’s (2024) questionnaire was utilized to measure auditors' professional resilience, and Ananda et al.’s (2023) questionnaire was employed to assess the enhancement of innovation in audit methodologies. The items in the aforementioned questionnaires were scored using a 5-point Likert scale. Construct validity was established for the scales. To evaluate the validity and reliability of the research instruments, confirmatory factor analysis was conducted to assess the overall structure of the questionnaires, confirming construct and content validity. Furthermore, since the factor loadings of all items exceeded 0.40, the validity of the questionnaires is confirmed. Structural equation modeling (SEM) was employed to examine the relationships between variables, utilizing SPSS 25 and SmartPLS 4 software. The results of the hypothesis testing indicate that auditors' professional resilience—encompassing cognitive, psychological, social, organizational, ethical, technical, physical, and environmental resilience—has a significant positive effect on auditors' job motivation, job burnout, and the enhancement of innovation in audit methodologies.