This thesis examines the perception of auditors on audit quality in Ethiopia. The thesis uses survey asrna strategy of inquiry. The survey covers 88 external auditors who have senior auditor and abovernpositions. The response rate is 60%. Results from the analysis indicate that respondents agreeonrnpositive relationship of audit firm size, audit competence, industry specialization and auditor’srnreputation with audit quality. Tight audit time has a negative relationship with audit quality.rnRespondents are neutral on the relationship of audit fees, audit tenure and provisions of non-auditrnservices with audit quality.rnKey words : audit firm size, audit competence, industry Specialization, audit tenure, audit feernprovision of non-audit services (NAS), audit reputation, audit time and audit quality