This study investigates the relationship between female corporate governance committee members and executives and the selection of female CPA, and further explores the impact of the combination of female CPA selected by female corporate governance committee members and executives on audit quality. This study uses Taiwan’s publicly listed companies from 2013 to 2017 as research samples. The empirical results show that female corporate governance committee members prefer to select female audit partners for attestation services. In addition, it is found that a significant positive association between female corporate governance committee members and female executives, which indicating the existence of "interpersonal attraction” in Taiwanese companies. Then, through the proxy variables of audit quality of discretionary accruals and the restatement, it was found that the female audit partners selected by the female corporate governance committee members could help to improve the audit quality.