<![CDATA[ Audit quality plays an important role in ensuring the reliability of financial information and maintaining confidence in the auditing profession. As Generation Z increasingly enters the auditing workforce, examining factors associated with audit quality among this group has become relevant. This study investigates the effects of auditor workload, work environment, professional skepticism, and locus of control on audit quality among Generation Z auditors working at Public Accounting Firms (KAP) in Jakarta. A quantitative approach was employed using primary data collected through an online questionnaire. The study involved 95 Generation Z auditors selected through purposive sampling. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings indicate that auditor workload does not significantly affect audit quality. In contrast, work environment, professional skepticism, and locus of control have positive and significant effects on audit quality. These findings suggest that organizational conditions and auditors’ internal characteristics play a more substantial role in supporting audit quality than workload. The study highlights the importance of fostering a supportive work environment and strengthening auditors’ professional skepticism and locus of control, particularly among Generation Z auditors.]]>
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