The size of audit firm can be considered as one of the most important factors which can affect the other factors as well as the overall audit quality

The size of audit firm can be considered as one of the most important factors which can affect the other factors as well as the overall audit quality. Furthermore, the reviewed factors, including size, industry expertise, auditor tenure, audit fees, non-audit service, auditor reputation and auditor specifications, were found to be correlated with each other when studying the effect of each individual factor on audit quality Some factors such as professional competence, auditor’s qualification and supporting technical information undoubtedly can be found in large audit firm’s system. Such factors can be taken into consideration when assessing the influence of audit firm’s size on audit quality to facilitate the detection of the possible errors. Larger audit firms support higher quality audits (Francis, 2004). Also, the utilization of high quality auditors reveals that large entities (client) prefer to choose a high level of audit quality with higher technical knowledge. So, when the firm becomes larger, a higher audit quality will be demanded with the purpose of enhancing the monitoring and bonding activities