Audit firm’s performance is frequently associated with a high level of human capital and spiritual capital. Hence, the importance of these two values is always the core concern within audit firms to ensure that their professional services offered are consistent with the standard requirements in the profession. This study aimed to determine the relationship between human capital and spiritual capital on audit firm’s performance. This study was conducted on audit firms operating in Johor Bahru, Malaysia. The primary data was generated through survey questionnaires which were distributed to auditors attached to the audit firms.Statistical analysis techniques using SPSS which includes descriptive analysis and Pearson correlation analysis were used to determine the relationship of human capital and spiritual capital on the performance of audit firm. The results revealed that both human capital and spiritual capital posed significant positive relationship on audit firm’s performance. The result suggests that the top management of audit firms should acknowledge and utilize human capital and spiritual capital to enhance their performance when providing professional services. Finally, several recommendations for future research have been put forward to further investigate the exponential effect of human capital and spiritual capital on the performance of audit firms.