The professional specialization of external auditors is essential since it makes the report of the external auditor more dependable. Thanks to this study, the studier knows whether the external auditor’s professional specialization affects the audit quality factors. The latter used a sample of the study to conduct the study using the descriptive approach, where the questionnaire was used as the main tool of data collection by examining the study sample. The response form of the questionnaire was given to external auditors and accountants as well as a few university teachers who specialized in auditing. Based on the results of the study, the following hypothesis was validated: there is a correlational relationship of the statistical value between: the external auditor’s professional specialization as an independent variable and audit quality factors as a dependent variable. The results of the ‘study indicated that the factor influenced the quality of audits. Therefore, it can be assumed that either the specialization of the auditor or the one’s experience that the accumulates can improve the quality and accuracy of audits. Consequently, it will be appropriate to explore, in detail, the elements of the professional specialization of external auditors. The latter may, in turn, increase the quality of the audit.