This research's objective is to evaluate and examine the effect of the audit characteristics on
firm performance. The audit characteristics used in this research are the audit type, and the
number of meetings held and number of members on the audit committee on the firm
performance. The sample covers 38 companies listed in Egypt Stock Exchange (EGX) during the
period 2017 to 2020. In this research a multiple regression model was used to measure the
profitability. The results showed in the last chapter that the audit characteristics have a positive
insignificant relationship with firm performance except for the number of audit members since
that it has a positive significant relationship with firm performance.
