Abstract

The paper is examines the collapse and breakdown of high profile companies in developed countries having audit report stakeholder to raised issues about the level of audit report specially in Nigeria. This paper examines the effect of auditors’ rotation and ascertaining the non-audit services on audit quality of non-financial firms listed in Nigeria. The study anchor on theory of inspired confidence and agency because it emphasize that duties, responsibilities and movements of the auditors from one unit to another, the needs derived from the confidence and trust that the public bestowed on the success of the audit and the assurance given by the auditor. The study used ex post facto research design. As at 31st December 2020, ninety - five (95) non-financial firms were listed on the Nigerian Exchange Group floor. The study used purposive sampling technique to select the sample population. The sample size is 67 listed Non-financial firms in Nigeria. The study revealed that auditors’ rotation has a significant positive effect on audit quality while non-audit services has no significant positive effect on audit quality of non-financial firms listed on the Nigerian Exchange Group. Since auditors’ rotation has significant positive effect on audit quality, the study recommends that small audit firms should be encouraged to be more rotation in their audit assignment while the big four audit firms should sustain quality of their audit report.