In this review, experts looked at how features of audit committees affect the quality of audits. They checked many research papers to learn more. What they discovered shows that things like the size of the audit committee, how often it meets, and the financial knowledge of its members really influence how good the audits are in both public and private sectors. This information helps auditors and others who manage financial reports better understand what makes audits solid. By filling in some gaps, this review gives ideas for more research and sheds light on the critical role audit committees play in keeping financial reports reliable and accurate.