The Factors Affecting Audit Quality

Purpose: This study aims to extend and investigates the relationship of Professionalism, Implementation Professional Ethics with Quality of Audit by propose the Client Acceptability as a meditation variable for filling the gap of prior research.Methodology/Approach: This research is a quantitative method, conducted at Public Accountant Office surrounded Jakarta with 176 respondents from 41 offices. The data analyzed by Structural Equation Model using Amos program.Findings : The model is Good, and Confirmatory Factor Analysis proves  have a high loading. The testing hypotheses shows; 1). Professionalism has negative influence but not significantly on Quality of Audit, 2). Professionalism has negative influence and significantly on Client Acceptability, 3). Implementation of Professional Ethics has positive influence and significantly on Quality of Audit, 4). Implementation of Professional Ethics has positive influence and significantly on Client Acceptability, 5). Client Acceptability has positive influence and significantly on Quality of Audit so this is evidently that Client Acceptability totally may act as intervening variable.Originality/Value of paper: However this study may assist public accountant office in increasing the quality of audit by increasing the client acceptability.Research Limitation/implication: The study is limited to public accountant sector surrounded Jakarta, Indonesia that experienced a significant decline in quality audit.