This research looked into how the makeup of audit committees affects the quality of audits in Malaysian publicly listed companies. They examined factors like the gender diversity of committee members, how often they meet, their independence, and the committee's size. By gathering data from 250 companies and using a tool called structural equation modeling, they found that having women on the audit committee, holding frequent meetings, and having independent directors help improve audit quality. Interestingly, the internal audit function didn't seem to impact this relationship. These results can help improve rules, regulations, and codes of conduct to boost the quality of audits in companies, benefiting stakeholders and government bodies in enhancing audit committee characteristics to support higher audit quality.