ABANIMUN EHINOMEN GLORY

The objective of the study is to examine determinants of audit risk. In a bid to achieve the objectives of this study, the annual reports of the financial institutions in the Nigerian Exchange Group are stated in the period of 2019 to 2024. The method used in analyzing the data gathered for the study was the Panel least square regression technique. The findings provided that audit firm size is significantly related to audit risk in Nigeria. The study also revealed that audit tenure is not significantly related to audit risk in Nigeria. Audit expertise is significantly related to audit risk in Nigeria. The study also revealed that audit client risk is insignificantly related to audit risk in Nigeria. In terms of significance, audit firm size exhibited a negative relationship; while audit tenure, audit expertise and audit client risk exhibited a positive relationship with audit risk in Nigeria.