This research aims to study the effect of adopting brainstorming in improving the performance of auditors. The main problem of research is to evaluate how the adoption of brainstorming improves the performance of auditors. The hypothesis assumes that there is a statistically significant relationship between improving the performance of auditors after adopting brainstorming sessions involving creative thinking. The research findings suggest that the adoption of brainstorming improves the performance of auditors by sharing ideas and enhancing cooperation between auditors to advance the reality of the auditing profession, which ultimately leads to increasing the reliability of stakeholders in auditors’ reports.