Analytical methods is defined as ratios analysis and major trends, Including a comparison of expected values with actual items contained in the audited financial statements and about changes that may have occurred reasonable values. Auditors when perform analytical methods, assumed that costs change according to sales fluctuations. Therefore, more accurate understanding of how changes in the cost related to sales fluctuations can help auditors to improve the implementation of analytical methods and increase the audit quality. Independent audit can effectively monitor and limit managers’s opportunistic behavior and ultimately reduce costs Stickiness. The aim of this study is to evaluate the costs asymmetric behavior (Costs Stickiness) at three levels of cost of goods sold, expenses of administrative, general and sales and other operating expenses and to analyze its impact on audit quality during the years 2004 to 2013 of companies listed on the Tehran Stock Exchange. To test Research hypotheses, Logistic regression analysis have been used. The results of 114 companies listed on Tehran Stock Exchange show that there are a significant negative relationship, between the sticky behavior of cost of goods sold and the audit quality. Also, results indicated that there are significant negative relationships between sticky behavior of administrative costs, selas, general and audit quality. Our results showed that between sticky behavior of other operating expenses with audit quality exist a significant negative relationship. In fact, our results showed that by increasing Costs Stickiness at three levels of cost of goods sold, expenses of administrative, general and sales and other operating expenses, reduced firms audit quality.