Provides a clear picture of the factors to consider such as the auditor's values, ethics and attitudes. It also gives the company the ability to properly understand its auditor. Whether the auditor is capable with his professional expertise, or whether he is carrying out legislative updates, etc. Each stakeholder plays an important role in determining the quality of the company's audit. Therefore the company can verify the relationships and communications between auditor and stakeholders which also affect the quality of the audit. It also encourages the business to engage with the company