So, according to Carcello and Nagy (2004);Mansi, Maxwell and Miller (2004), one reason is that the long-term relationship between the auditor and the client would make the auditor familiar with the client's reporting problems and its operations, thus improving the quality of the audit. Another reason is that in a short-term auditor-client relationship the auditors would not acquire enough specific information from the client, so in the long-term relationship the auditor can acquire all the details necessary to combine a high-quality report, says Shockley (1981 ). In recent periods the company has been accused by its clients' stakeholders of scandals arising from asymmetric decision making, believing that there was a distortion in the audit report due to the closeness of the auditor and the client according to the minutes dated December 12, 2012 . It was complained that the reports lacked credibility due to the lack of professionalism as the auditor gets close to the client and becomes personal. According to the minutes of December 12, 2012, the matter has since raised concerns for the company and led to the need for this research.1.2 Statement from