This study analyzes the factors that affect audit quality within the framework of auditing financial statements in Indonesia. The data were collected from interviews and group discussion techniques from a qualitative study of 300 experienced auditors with experience in auditing financial statements. The research findings show that the factors that influence audit quality are input orientation (professional audit): the assignment of personnel to carry out agreements, experience, expertise, consultation, supervision, appointment, professional development / training, promotion and inspection; process orientation (audit process): independence, adherence to audit standards, audit competence; output orientation (audit results): auditor performance, acceptance of continuity of cooperation with clients and professional due care. The same findings indicate that the main factors affecting the quality of auditors are professional audit, audit process and audit results. These findings can assist management in the financial statement audit process in following the ethical auditing framework in Indonesia

Keywords : Audit Quality, Audit Professional, Audit Process, Audit Results.