This study examines the effects of review form and task complexity on audit quality．Adopting a 2(face-to-face vs．e-mail review)×2(low vs．high task complexity)between-subjects design，we recruited 60 auditors to perform going-concern evaluation in an experiment．Our results reveal that auditors in the face-to-face review group perform better than those in the e-mail review group，and that audit quality decreases as task complexity increases．Moreover,auditors in the face-to-face review group perform better than those in the e-mail review group when task complexity is low,but not when task complexity is high．