<![CDATA[The quality of the audit is essential to the dependability of financial reporting, corporate accountability and confidence of stakeholders. This study aims to analyze the effect of audit fees, auditor workload, audit risk, audit planning on audit quality in the public accounting company in Indonesia. A quantitative explanatory technique was used based on survey data from 55 auditors selected through purposive sampling. Data were obtained using structured questionnaires and analyzed using multiple linear regression using SPSS. The findings show that audit fees are negatively significant with audit quality (β = −0.382; p = 0.001) and positively significant with auditor workload (β = 0.353; p = 0.003) and audit risk (β = 0.725; p < 0.001). Audit risk is the best statistically derived predictor of audit quality. In contrast, the connection between audit quality and audit planning is positive but small (β = 0.081; p = 0.359). The regression model is statistically significant (F = 22.506; p < 0.001) and explains 64.3% of the variance in audit quality (R² = 0.643) leaving 35.7% unexplained. The results suggest that financial arrangements, engagement work load and risk factors are important in assessing perceived audit quality. The study enriches the auditing literature by including financial, operational, risk-related and procedural drivers in a single empirical frame. The results imply that public accounting firms need to promote auditor independence, provide clear audit fee regulations, optimize the allocation of work load and enhance risk-based audit methods to improve audit quality.]]>
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