Abstract: The purpose of the study is to present a new framework in the relationship among audit firm size, abnormal audit fees & independent auditor’s opinion by introducing positive and negative abnormal fees as a mediator variable. In this study merely uphold a systematic representation of relationship among Audit Firm Size, Abnormal Audit Fees & Auditor’s Independence. This study constructs a measure of auditor profitability as a proxy for audit quality and the paper is based on the idea that audit quality is influence by abnormal audit fees and audit firm size. So two model is developed here to find out the relation. Pearson’s co efficient of correlation will be shown to uphold the relation among them. Multiple regression will be used to check the developed hypothesis. The main contribution of this studies is i) To know about the auditor's fee structure for ensuring auditor quality, ii) Ensure the auditors independence and firm size Relationships, iii) Potential investment decision making, iv) Familiarizing with auditing criterion Keywords: audit quality, audit firm size, abnormal audit fee.