In the absence of audit rotation the auditor may using the same approach and audit program for several years, audit will lack the creativity it had in the beginning of the time that it will become predictable and ineffective(Hoyle, 1978). Audit rotation shall helps to get a fresh perspective on the client's financial statements and the new audit firm might be able to detect things in statements that the previous firm couldn't overlook and errors of the previous firm (McLaren, 1958). It also gives the opportunity to scrutinize other firm's work instead of just applying the peer review program (Catanach et al., 1999). This motivates audit firms to do their best in order to avoid embarrassment knowing some experts are to judge their work and competition, and differentiate themselves through trying to attract new clients. However, there are some professionals who oppose audit rotation for many reasons.