Abstract
This study aims to empirically examine the influence of the auditor's professional skepticism, competence, and ethical judgment towards auditing quality. The tests are conducted on 124 respondents representing 71.26 percent of the population. Groups of respondents were selected based on purposive sampling method which is Functional Officer Auditor (PFA) and the Functional Officer Implementation Supervisory Affairs Regional Government (P2UPD) at the Inspectorate Regency / City Sumbawa Island. Methods of data collection using questionnaire techniques to the analysis of data using multiple linear regression approach. The results shows the auditor's professional skepticism does not significantly affect audit quality, competence and ethical judgment while significant positive effect on audit quality. The implications of this study provide information about the quality of the audit can be enhanced by auditors who have high competence, and maintain a strong ethical judgment has, as well as consideration for the leadership of the inspectorate in order to implement policies to maintain and improve the competence and ethical judgment that is owned by the auditors by creating programs education and ongoing training in accordance with the hierarchy to which it aspires.