Research and studies around the quality of audit continue to advance. The concept interests several researchers and practitioners. Following the governance crisis triggered by the Enron affair in 2001-2002, regulatory texts were put in place to strengthen the role of legal audit, whose main objective is to protect the global news market. And from here, studying the quality of the audit took interest.

Our study aims to determine the factors impacting the quality of legal audit in an outsourcing context. Our ground consists of a remote audit firm, with a sample of 30% of auditors. Data collection is done through questionnaires.

The results obtained showed that audit quality in a remote legal audit context is impacted by the competence of auditors, their level of independence and the reputation of the firm.