The article looks at whether different characteristics of audit committees in Korean listed firms affect the quality of their audits. The study focused on factors like how active the audit committee is, their independence, their expertise, and whether they have female members. They found that having a more active and skilled audit committee improves the quality of the audits. Surprisingly, independence alone doesn't have a significant impact on audit quality. Having a female member on the audit committee can also boost the quality of audits to some extent. The results suggest that having a high-quality audit committee can make a firm's financial reporting more transparent and enhance the overall quality of their audits.