In this research, the focus was on how the audit committee influences the quality of audits in Nigerian non-financial companies. The study looked at things like the size of the audit committee, the number of audit meetings held, and the presence of non-executive directors. They found that having more non-executive directors is linked to better audit quality. However, the number of audit meetings didn't show a strong connection to audit quality. The researchers suggest that the government and accounting bodies in Nigeria should work together to create clear rules and penalties to ensure high audit quality. They also recommend having more non-executive directors on audit committees to keep a check on the actions of company executives. Additionally, auditors should follow ethical guidelines to maintain high professional standards.