Analysis of the relationship between location and audit process and accuracy depends on various factors, both in terms of audit cost and audit quality. The main purpose of analyzing the relationship between the location of companies in terms of distance to the provincial center and audit quality and accuracy is to consider the characteristics of the auditor, including experience, professional standards, and the use of modern technologies in auditing. The statistical population consisted of auditors, accountants, and financial department employees of companies listed on the Stock Exchange, which included 384 people. The results of the structural equation analysis show that geographical location in terms of distance to the provincial center has a positive and significant effect on audit quality and accuracy. Also, a significant relationship was found between the environmental conditions of the company's location on the selection of audit methods and the assessment of audit risks, and a positive and significant relationship was confirmed between location and the transparency of audit reports.