This study explores the complex relationship between audit quality and corporate tax avoidance through a Systematic Literature Review (SLR) approach, examining 37 Scopus- indexed articles published between 2019 and 2023. Tax avoidance, often perceived as a strategic effort by companies to reduce their tax burden, poses significant challenges for governments, especially in emerging economies like Indonesia. Audit quality plays a crucial role in mitigating aggressive tax avoidance by ensuring transparency and enhancing the integrity of financial reporting. Key Audit Matters (KAM) disclosures, introduced to improve the quality of audit communication, have been shown to increase stakeholder trust and reduce misinterpretations of financial information. The findings underscore the importance of auditor independence and professionalism in addressing tax-related issues, while highlighting potential conflicts of interest when auditors provide tax consultancy services. Furthermore, the study emphasizes the critical role of auditors in detecting and mitigating manipulative tax practices by employing advanced technological tools, including big data and artificial intelligence. Future research directions suggest investigating the dynamic impact of digital transformation on audit processes, the role of government regulations in promoting tax compliance, and the integration of cross-sectoral perspectives to address industry-specific challenges. The study concludes that a combination of robust audit practices, enhanced regulatory frameworks and continuous advancements in technology is essential to improve audit quality and curb aggressive tax strategies, contributing to sustainable corporate governance and fiscal policy outcomes.