<![CDATA[This study examines the factors that affect audit quality in the Inspectorate of Cirebon Regency, focusing on the role of auditor professionalism, time pressure, and locus of control. Using a quantitative approach and a census sampling technique, the study surveyed 30 auditors, with a structured questionnaire consisting of 24 Likert-scale questions. The results reveal that professionalism does not significantly influence audit quality (H1 rejected), while time pressure has a significant negative effect on audit quality (H2 accepted). Additionally, locus of control was found to have no significant impact on audit quality (H3 rejected). The coefficient of determination (R²) is 0.386, indicating that professionalism, time pressure, and locus of control collectively explain 38.6% of the variation in audit quality, while other unexamined variables account for 61.4%. These findings highlight the need for improving time management and auditor professionalism to enhance audit outcomes.]]>
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