This study investigated the effectiveness of audit quality control on financial performance of deposit money banks in Nigeria. The study specifically investigated the effect of professional competence and professional objectivity on financial performance of deposit money banks in Nigeria. Survey research design was adopted for the study. The data were obtained through questionnaires distributed to staff of DMBs in Ekiti state and population of the study consisted 85, this study sample the entire population using Purposive Sampling Techniques to select all staff. Ordinary Least Square method of regression was employed to analysed the effect of audit quality control and financial performance of deposit money banks in Nigeria. The study revealed that professional competence has a positive insignificant effect on financial performance of deposit money banks in Nigeria. And professional objectivity has a positive significant effect on financial performance of deposit money banks in Nigeria. This study concluded that in the course of audit engagement more skill has to be demonstrated by professional auditor so that clients have assurance of their service. Professional objectivity be maintained has it had proved to have positive significant. The study recommended professional auditor skill should encourage through veritable professional training to boost their competence by participating both local and international conference and professional Judgement based on objectivity should be maintain by auditor, this help in discharge of her statutory duties without skill manipulation.

Keywords : Audit Quality Control, Professional Competence, Professional Objectivity and Financial Performance.