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Abstract This study aims at identifying which characteristics of the Audit Committee are related to the quality of independent audit companies listed in differentiated corporate governance levels of BM & FBovespa. The research is descriptive, quantitative and documentary. The data were obtained in public reports of 57 companies in 2013 and they were analyzed through multiple linear regression. In order to measure the quality of the audit, the IQUA model proposed by Braunbeck (2010) was adopted. Analyzing the results one can infer that the best quality audit is obtained in companies that have audit committees with members who have knowledge in accounting and finance; and also members who work in the approval of non-audit services and adopt procedures to receive and handle the complaints. On the other hand, companies with committees responsible for the efficiency and effectiveness of internal controls tend to have lower quality audit. Among the control variables it was observed that companies with greater total assets, belonging to the level 1 or level 2 of corporate governance and had growth in its assets are related to lower quality audit. Author Biographies Bruna Teixeira, Universidade Federal de Santa Catarina - UFSC Mestranda do Programa de Pós-graduação em Contabilidade da Universidade Federal de Santa Catarina (PPGC-UFSC). Endereço: Avenida Central, 227, Apto. 608, Centro | 88330-668 | Balneário Camboriú/SC | Brasil. Raphael Vinicius Weigert Camargo, Universidade Federal de Santa Catarina - UFSC Doutorando do Programa de Pós-graduação em Contabilidade da Universidade Federal de Santa Catarina (PPGC-UFSC). Endereço: Avenida Desembargador Vitor Lima, 410, Apto. 204 | Trindade | 88040-400 | Florianópolis/SC | Brasil. Ernesto Fernando Rodrigues Vicente, Universidade Federal de Santa Catarina - UFSC Pós-Doutorado em Governança pela Faculdade de Economia da Universidade do Porto. Professor do Departamento de Ciências Contábeis e do Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina (UFSC). Endereço: Rua Ferreira Lima, 107, Apto. 1101, Centro | 88015-420 | Florianópolis/SC | Brasil. Downloads PDF (Português (Brasil)) Published 2016-04-06 How to Cite Teixeira, B., Camargo, R. V. W., & Vicente, E. F. R. (2016). Relationship between audit committee characteristics and independent audit quality. Revista Catarinense Da Ciência Contábil, 15(44), p. 60–74. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/2177 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 15 No. 44 (2016): Janeiro-Abril Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. 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