Abstract This paper aims to study the role of audit committee characteristics (Independence, size, Experience activity, and effectiveness) and the internal audit quality determinations (Professional competence, independence, quality, scope, and interaction with other governance mechanisms.) In reducing the audit fees. We divided this paper into two parts, the theoretical part to review the literature in this field. Then, the practical part to test the hypothesis using of a survey that distributed to the research sample that consist of 122 observations from external auditors, internal auditors and academics in Abstract This paper aims to study the role of audit committee characteristics (Independence, size, Experience activity, and effectiveness) and the internal audit quality determinations (Professional competence, independence, quality, scope, and interaction with other governance mechanisms.) In reducing the audit fees. We divided this paper into two parts, the theoretical part to review the literature in this field. Then, the practical part to test the hypothesis using of a survey that distributed to the research sample that consist of 122 observations from external auditors, internal auditors and academics in the Egyptian business environment to reach the research objectivethe Egyptian business environment to reach the research objective