In Croatia, companies have different choices of auditors. The aim of this study was to empirically investigate the relationship of choice auditors and company characteristics on a sample of Croatian companies. The study analyzed how certain variables related to the characteristics of the audited entity (client size, profitability, liquidity, financial leverage) influence the choice of types of auditing company (Big Four, or "other auditors"). Results indicate that a statistically significant in the selection of audit companies only variable is the size of the audited entity, and large companies are more likely to choose a large audit firms. As for the variables of profitability, degree of indebtedness and liquidity, they are not statistically significant, and the profitability of the company does not have a significant impact on the choice of audit firms as well as the level of indebtedness and liquidity. The results showed that in the Republic of Croatia as well as in other countries in the number of clients is dominated by big auditing companies, and the rest belongs to the medium and small local audit companies.