The article explores how having two auditors signing off on financial reports affects audit quality. It looks at whether the location of auditors and how long they have worked with a company influence the quality of the audits they conduct. The study focuses on Big Four audit firms in Taiwan from 2002 to 2013, using financial data from the Taiwan Economic Journal database. The research finds that both auditor location and tenure impact audit quality. Different combinations of auditor location and tenure have varying effects on audit quality within the dual attestation system. The study brings new insights to the debate about keeping or getting rid of the dual attestation system.