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Sammanfattning: Prior research has shown that there are many factors affecting the client's perception of the auditor’s value. Furthermore, research has shown that the auditor can add multifaceted value to the client, often divided into core value and added-value. However, these factors have mostly been studied in an isolated context, where other factors have not been accounted for. To our knowledge no prior study has shown the combined effect of various factors in a common context, as well as showing how the conjunction between the client’s experiences and expectations affects the perceived value of the auditor from the client’s perspective. This study aims to identify the many factors that drive the client's perception of value added by the auditor, as well as making the distinction between the client's experiences and expectations. In order to locate the many factors that are believed to have an impact on the client's perception of the auditor’s value, a broad theoretical model is constructed to explain how these factors in a combined fashion drives the client's perception of auditor value. We also argue that the client's internal and underlying conditions will affect the client’s attitude towards the auditor, as well as inducing the client's needs. Furthermore, we make the distinction between the factors that drive the precepted value of the auditor and the factors that make up value in the eyes of the client.   The results of the study indicate that there are many factors that affect the perceived value of the auditor from the client’s perspective, where the client’s experiences and expectations of the “client quality” has the strongest effect on the perceived value. The study also finds that there is a gap between the client’s expectations and experiences, suggesting that there could be an expectation gap between the client and the auditor. Furthermore, the study finds that the core value is the main type of value added by the auditor in the eyes of the client. However, we argue that the distinction between core value and added-value is not representative from the client’s perspective. Instead we believe that the client distinguishes the value added by the different activities in the work of the auditor.  The study contributes towards explaining how various factors need to be accounted for when studying the perceived value of the auditor from the client's perspective. Furthermore, the study contributes to explaining how the client's experiences and expectations affect the perceived value of the auditor in the eyes of the client, providing a meaningful foundation for future research. The study also contributes to explaining how there needs to be a distinction between the factors that drive the perceived value and the factors that make up the perceived value, since these factors often intervene with one another.