Abstract : This study examined a set of determinants of the demand for joint audit services in the Egyptian business environment. The researcher identified and tested a set of determinants of the desire and ability of Egyptian companies to obtain the benefits of joint audit (managerial ownership, institutional ownership, company size, board independence level, audit committee independence level, number of Board meetings, number of audit committee meetings, audit committee size, and the level of financial and accounting experience of the Audit Committee). Based on data from a sample of 61 listed Egyptian companies during the period 2014 to 2017 (24 companies used joint audit and 37 companies used individual audit) The results show that the decision of depend on the joint audit is significantly affected by the size of the company, the board independence level, the number of meetings of the audit committee, and that the Egyptian companies depended on the joint audit are large companies with a high level of independence of the board of directors, and with a few number of audit committee meetings.