The study examines the Interactive Effect of Audit Firm and Audit Committee Mediated by Audit Process on Fraudulent Financial Reporting Risks of Listed Firms in Nigeria. The population of staff working in audit firms in Nigeria is unknown. Therefore. sample size of unknown population for this survey study is calculated using g*power which minimum sample size is 384 respondents. https://www.nacrack.com/great-pick-Nintendo-Bullet-Bill-T-Shirt-save-extra/