Effect of Audit Fees, Auditor Competency, Professional Ethics and Professional Skepticism on Audit Quality

The phenomenon of client pressure on the behavior accountants in Indonesia producing quality audit results is interesting to study, especially Java and Bali which can represent condition Indonesian economy. This study examines effect fees, auditor competence, professional ethics skepticism quality. sample framework based 2020 directory Association Professional Accountants, with a total 781 Public Accountant Office Bali, Indonesia. Based random sampling obtained 200 respondents. Data analysis technique used factor analysis, followed by multiple regression SPSS. uniqueness research findings, has dominant role influencing quality, supported competence. amount fee does not directly affect audit, but determined more scope work be reflected competence auditor. Likewise regard upholding this model it because, ethical values accounting profession are included components Thus factors experience, expertise, militancy data mining efforts, independence related important improving