The effect of Mergers and Acquisitions of Audit Fees and the opinion of the External Auditor Applied Study on Jordanian Public Shareholding Companies Abstract This study aimed at showing the effect of merger and acquisition operations in Jordanian public shareholding companies and analyzing the effect on audit fees and the auditor's opinion on the company before and after mergers. The society and sample of the study consisted of all public shareholding companies listed on the Amman Stock Exchange, which underwent the process of integration during the period from 2009 to 2016. To achieve the objectives of the study, the researchers conducted the descriptive statistics, correlation analysis, multiple regression analysis and non- parametric tests to test the hypothesis regarding the auditor's opinion, while parametric tests were used to test the hypothesis regarding the auditor's fee, the McNamar test, and the Pearson correlation matrix. The results of the study showed a positive effect of the merger process and the acquisition of audit fees, positive effect of the ratio of receivables to total assets, size of the company, size of the audit office on audit fees, absence of impact on return on assets, And the number of subsidiaries on audit fees. Based on the results of the study, several Recommendations were proposed, The most important of which is the encouragement of audit offices in Jordan in connection with international and specialized auditing offices, which they have expertise in mergers and acquisitions. Key Words: Audit Fees, Audit Opinion, Mergers and Acquisitions’, Public Shareholding Companies Jordan.