The study looked at how certain characteristics of audit committees in Saudi Arabian firms affect the quality of audits. They analyzed data from 210 listed firms over a three-year period. The results showed that firms with AC members with backgrounds in accounting and finance, as well as larger firms with higher ownership, tend to hire big four audit firms, indicating better audit quality. On the other hand, firms with more experts on the AC and higher leverage are more likely to choose non-big four auditors, which may lead to lower audit quality. The size, number of meetings, and independence of the AC did not significantly impact audit quality. The study suggests that simply having an AC in place does not guarantee better audit quality, and regulators and stakeholders should continue to monitor AC decisions related to auditor engagement.