Determining Audit Quality in the Accounting Profession with Audit Ethics as a Moderating Variable

Obtaining information about a company’s financial statements has become increasingly important. Thus, highly skilled and expert public accountants are required who can execute their tasks following ethical standards. This study investigates the effects of audit professional skepticism auditor expertise integrity on quality in accounting profession, with ethics as moderating variable. The sample consisted 65 auditors working 14 firms Surabaya, Indonesia. Data were collected through questionnaires then analyzed using SmartPLS approach. Results indicated that positively influence quality. On one hand, expertise, which is moderated by ethics, influences other integrity, do not findings suggest must further improve compliance standards to strengthen turn, enables them produce good Furthermore, always strive increase expertise.