This study aimed to investigate the relationship between auditing of the Egyptian Central Auditing Organization and the financial reporting quality. The independent variable “auditing of Egyptian Central Auditing Organization” measured by a dummy variable that takes the value one if the auditing of financial reporting performed by the auditors of the Egyptian Central Auditing Organization and zero otherwise. The independent variable measured by Jones model (1991) of discretionary accruals (an inverse measure for financial reporting quality). with control variables (return on assets, leverage, CEO duality, ownership concentration, board size, board independence, asset density), by answering the following question: Is there a relationship between auditing of the Central Auditing Organization and the financial reporting quality? To achieve this goal, it was applied to a sample of 72 Egyptian listed companies belonging to non-financial sectors, with 288 observations. During the period from 2015-2018, the results of the study indicate the following: - There is a significant positive effect of auditing by the Egyptian Central Auditing Organization on the financial reporting quality. This means that the financial reporting quality increases when the auditing process is performed by the Egyptian Central Auditing Organization. - There is also a positive significant relationship between both (return on assets and leverage) and the financial reporting quality, and a negative significant relationship between asset density and the financial reporting quality, as for the relationship between the remaining control variables (CEO duality, ownership concentration, board size, board independence) and the financial reporting quality was not significant. The previous results indicate the importance of the role that auditors of the Egyptian Central Auditing Organization can play in achieving the financial reporting quality