International Journal of Academic Accounting, Finance & Management Research (IJAAFMR)   Year: 2021 | Volume: 5 | Issue: 7 | Page No.: 47-56 Etude de la qualité de l'audit en contexte des Pays en Développement : le cas du Cameroun Ngassa Martin, Tchinda Djousseu Roméo, Aboubakar Sidiki, Nongni Clodiane Léa, Lwanga Kapwaye Michael-Gilbert Abstract: The objective of this study is to highlight the factors explaining audit quality of the in the context of Cameroon. Based on data collected from 30 companies through a questionnaire, the use of logistic regression was the strategy of data analysis. As a result, it emerges that the human and personal relations, the fees of the auditors, the length of service between the auditor and the auditee and the use of the joint audit office do not significantly explain audit quality. In addition, it is clear that only the change in audit team members negatively explains audit quality in the study context. These results are intended to understand that audit quality, considered a kind of "black box", is hardly noticeable.