<![CDATA[The pandemic that occurred and hit the whole world quickly caused various crises in the health, economic and social fields that affected all activities of the world community. This is a quantitative study utilizing a descriptive analysis approach. This study uses both primary and secondary data. Purposive sampling was employed to obtain data for this study, utilizing the following respondents' criteria: 1) Respondents were external auditors employed by a Public Accounting Firm (KAP) in the City of Magelang; and 2) Respondents had worked as auditors for a period of at least one year. The Research Instruments Reliability Test, Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Hypothesis Testing (Coefficient of Determination Test (R2), F Statistics Test, and Partial Test (t-test)) were used to analyze the data in this study. From the results of the discussion and analysis, it can be concluded that: 1) Ethics variables have no effect on audit quality; 2) Independent variables affect audit quality during the Covid-19 pandemic with a t-count value of 2.088; 3) The Audit Fee variable has an effect on audit quality with a t-count value of 2.213.]]>
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