<![CDATA[This study aims to empirically test the effect of professionalism and professional ethics on the consideration of materiality levels in financial statement audits. The population in this study consists of auditors working at Public Accounting Firms in Surabaya. The sampling technique used in this study is purposive sampling. This research employs a quantitative research design. The analytical tool used in this study is multiple linear regression. This study utilizes primary data, which is collected through the distribution of questionnaires directly to respondents using Google Forms, shared via WhatsApp messaging or email to the respondents. The results of this study indicate that the effect of professionalism on materiality consideration yields a significant negative result. Based on these findings, it can be concluded that the higher the level of professionalism, the easier it is to make materiality judgments. The effect of professional ethics on materiality consideration shows a significant positive result. This suggests that good compliance with ethical standards is positively correlated with the accuracy of materiality consideration.]]>
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