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The aim of this research is to investigate the pote ntial determinants of audit quality in Brazil. Such determinants were defined by using the theoret ical perspective of Arruñada’s (1997) model, expanded in the dimension of auditors’ profe ssional competence. Furthermore, in order to empirically test the determinants of audit quality for Brazilian listed companies between 1998 and 2008, an original construct (Audit Quality Index – IQUA) has been developed. Results from such tests suggest that au dit quality is lower when agency conflicts between controlling and non-controlling shareholder s are higher and when auditors’ tenure is higher. Moreover, evidence obtained from empiric al testing indicated that the so-called “Big-N” audit firms, as well as specialized auditor s, offer higher quality audit services to their clients.

Determinantes da qualidade das auditorias independentes no Brasil