The primary purpose of auditing is to increase openness and accountability in both the public and private sectors. In Pakistan’s public and private sector enterprises, the word “audit quality” is a contentious subject. It is critical to maintain audit quality since it aids in the reduction of agency problems in the public sector. When the interests of ministries conflict with those of the public and the government, an agency dilemma occurs. The agency problem, develops when management is unable to take responsibility for where monies have been allocated to achieve the desired results. As a result, audit committees have the ability to alter internal and external audit competence, which has an impact on audit quality. The purpose of this research was to see if there is a link between the efficacy of audit committees, internal audit functions, and external audit fees in Malaysian public companies. This study used a demand-side strategy to look into the relationship between audit committee expertise and internal audit function with external audit fees. With the help of SPSS software, other statistical methods such as descriptive frequencies (demographic analysis) and reliability were employed to determine the extent and direction of relationship between variables. For the purposes of the underlying study, these
statistical tools have shown the descriptive and influential relationship between the major factors of Audit quality. The findings of the underlying study reveal that there is no impact of the selected predictor variables on the dependent variable of the study.