The study surveyed two groups of auditors in Malaysia to compare their views on important attributes for achieving high-quality audits. The top 5 attributes rated as most important for audit quality were compliance with international standards, obtaining credible evidence, technical expertise, meeting quality standards, and auditor competency. The two groups of auditors had different opinions on what attributes are crucial for audit quality. One group focused on risk assessment and internal review procedures, while the other emphasized auditor competency and compliance with standards. This research helps public accounting firms understand these differences to improve the quality of audit services.