This study aims to investigate the factors influencing the process of changing the external auditor in the Egyptian environment, based on test the relationship between six variables (independent variables), Audit fees, Size of audit firm, The company being loss for two consecutive years, Auditor opinion (qualified report), The industrial specialization of the audit firm, company size, on the process of changing external auditor (dependent variable). Multiple regression model was used, to test the factors affecting the process of changing the external auditor in the following year, in order to meet the objectives of this study, random sample of 50 Egyptian corporation listed in Egyptian stock exchange were selected from 9 economic sector, from 2016 up to 2023 (considering 2016 as a slowdown period), and the results are: 1- This study found no relationship between audit fees and the changing of external auditor.