“…The purpose of this study is to determine if a lack of auditor rotation adversely affects perceived audit quality. Generally, audit quality and client satisfaction are correlated (Garcia-Blandon & Argiles-Bosch, 2017;Kamuruchi, 2016;Wally-Dima, Mbekomize, & Tobedza, 2016). By extension, would a district's satisfaction with its audit correlate with certain policies, such as instituting a rotation policy?…”