In this paper, we study the social and collective identity of French auditors by considering them as a group of professionals distinct from chartered accountants. The concept of identity and perspectives in accounting's professional trajectory literature help us to understand and explain the process of construction of social identity and professional project of the French auditing. The methodology used is qualitative and based on the content analysis of the plenary discourses given by the Presidents of the National Company of Auditors (CNCC) during the annual Assises of the CNCC, professional and economic press articles, completed by twenty semi-structured interviews conducted with institutional stakeholders in the profession. This paper contributes to critical research in auditing and to the literature on the sociology of the auditing profession, by proposing a framework of patterns of social identity(s) of auditors, mixing their ideal status based on education, ethics and expertise, as so as on their social status and commercial values of auditing.