Abstract: The aim of this research is to analyze possible effects of service quality of audit firms on customer satisfaction and behavioural intentions. The population of this research consists of Istanbul Stock Exchange (ISE) listed companies. Perceived service quality of audit firms was measured by using modified 22 items SERVQUAL scale. In order to test the research hypotheses, structural equation modelling technique was used. Empirical findings of the research show that perceived service quality of audit firms affects customer satisfaction directly and positively; while perceived service quality does not have a positive direct effect on behavioural intentions, customer satisfaction affects behavioural intentions directly and positively. Consequently, it can be said that perceived service quality leads to satisfaction and satisfaction leads to behavioural intentions.