The goal of the study was to discover why external auditors change in Syrian public companies, as seen by the auditors themselves. They made a questionnaire and asked external auditors about this. They found that reasons related to the companies, auditing offices, and applying auditing rules can influence changing the external auditor. Changing the auditor doesn't impact how the company runs. The study recommends looking at why auditors change from other perspectives and improving accounting and auditing practices to support external auditors better. It suggests expanding the role of the CPA Committee to supervise auditors and auditing offices.