The study aims to examine the effect of specific contingency variables upon mandatory audit rotation represented by external auditor rotation, namely; audit independence, financial interests, audit Fees, and litigation from the perception of external auditors. The study contribution based on tackling debatable subject and its importance as most the studies examined the external auditor rotation as independent variable and attempted to find out its effect on audit quality through audit independence. In addition, by examine the effect from the external auditor’s perception. In order to attain the study objectives the study utilized a questionnaire.

The study population consists from the Jordanian audit firms including big four audit firms and the sample will be selected randomly with taking into account comprising the big four. The study distributed 80 questionnaires, the returned and accepted for analyzing questionnaires were 52 questionnaires which gives 65% respond rate.

The study indicated that the following variables audit independence, financial interests, litigation have a significant impact on the external auditor rotation in the Jordanian audit firms. In addition, the study indicated that there is insignificant impact of audit fees variable upon external auditor rotation. As accumulated impact of all the examined variables the study revealed that there is significant impact between on factors influence of the audit and external auditor rotation. Finally, the study suggested carrying out more studies on this subject by tackling more variables which might affect audit rotation.