This research mainly aims to test the effect of external audit quality on the asymmetric behavior of costs in the Egyptian environment. Several sub-objectives can be derived from the main objective of the research to include, testing the impact of audit office size on the asymmetric behavior of costs, followed by testing the effect of the auditor’s sectoral specialization on the asymmetric behavior of costs, then testing the impact of joint audit on the asymmetric behavior of costs, and finally explaining the reasons Inconsistencies in the results of previous studies.