الفهرس 
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Abstract
Purpose/This research aims to test the mediate effect of audit fees on the relationship between financial constraints and audit quality and to test the relationship between financial constraints and audit fees. To achieve these goals, there are four sub-goals formulated as follows: Investigate the relationship between financial constraints and audit quality, Investigate the relationship between financial constraints and audit fees, Investigate the relationship between audit fees and audit quality and investigate the mediate impact of audit fees on the relationship between financial constraints and audit quality.
Methodology/To achieve research objectives, multiple regression analysis, logistical regression and structural regression modelling were used to measure the impact of audit fees as a mediate variable in the relationship between financial constraints and audit quality. It was applied to a sample of 93 non-financial companies listed on the Egyptian Stock Exchange from 2018 to 2022. The total number of observations was 465.
The Findings/The results of the research showed the following: There is significant positive relationship between financial constraints and audit quality, there is a significant positive relationship between financial constraints and audit fees, there is a significant positive relationship between audit fees and audit quality and audit Fees partially mediate the relationship between financial constraints and audit quality.
Recommendations/The researcher recommends that: the management of companies listed on the Egyptian Stock Exchange to increase levels of disclosure and transparency in financial reports to reduce the problem of information asymmetry, which consequently reduces financial constraints - professional and regulatory bodies should issue financing programs and establish special funds to assist financially constrained companies - establishing strong regulatory mechanisms to enhance high-quality audits; because audit quality is an effective mechanism to reduce agency problems, which in turn reduces financial constraints.