This analysis explored how effective audit committees and audit evaluations impact the quality of audits in organizations. By reviewing various research studies, they found that the effectiveness of the audit committee significantly influences audit quality. Factors like the independence and qualifications of committee members contribute to better financial reporting quality, resulting in higher audit quality. The research suggests that there are different opinions on what defines audit quality and how audit committee effectiveness influences it. To improve understanding further, future studies should investigate how the qualifications of audit committee members affect audit quality and explore the connections between audit quality frameworks, indicators, and actual quality using specific research methods. These findings highlight the crucial role of audit committees in enhancing financial reporting quality.