Introduction: Audit quality is actually a complex and multifaceted concept and it is the point where one can rely on the opinion of the auditor on a report. Auditors are primarily responsible for carrying out a quality audit and this is best achieved when it has the support of other actors in the financial reporting chain. (IAASB, 2014) The quality audit is likely to be carried out by the engagement team which: • has adequate experience, competent and competent people who work within the allocated time and demonstrate ethics, values ​​and an appropriate attitude. • complies with and enforces laws and regulations. the audit process and control procedures, where applicable, and provide useful and timely reports. (IAASB, 2014) There are different perceptions of audit quality by an investor and by audit committee members. The investor looks at the auditor's report, the reputation of an auditor and finally the expectations of an audit. On the other hand, the audit committee member seems to check the quality of an audit, the progress of an audit and finally the interactions and communication of an auditor (International Federation of Accountants, 2014). Each of the measurements is quantitative. To measure the level of relevance, operational inputs and audit processes are tested against the audit results. Certainly, these input and process measures may prove redundant or have low correlation with, among other things, high-quality audit results. Therefore, audit quality implies transparency of audit firms, independence of the audit; regulated by global standards, audit documents and evidence. (Overview of Public Company Accounting, 2013). Entries: They are categorized at the engagement, firm and national level based on the culture of the audit firm (values, ethics and...... middle of paper ...... ed. Each Stakeholders play an important role in supporting high quality financial reporting How stakeholders interact can also impact audit quality (Institute of Chartered Accountants Australia, 2014). it is the legislative and regulatory environment in which the audit is carried out including the financial reporting framework and the corporate governance environment which have a direct or indirect impact on the quality of the information. (Australian Public Policy Committee, 2014). People with a close connection to the audit process will likely find the framework more relevant in practice. between users of financial statements and auditors, management, governance and audit regulators..