ABSTRACT
The purpose of this study was to determine the effect of auditors' professional skepticism, audit risk, and auditor competence on audit quality in conducting remote audits in the midst of the COVID-19 pandemic. To determine this effect, the researcher used the Simple Random Sampling method by analyzing the data using primary data with a questionnaire as a tool to collect data. The results of this study indicate that the application of professional skepticism and auditor competence has a significant effect on audit quality. So that these two things are very important to note so that the resulting audit quality is good. Meanwhile, audit risk has no significant effect on audit quality during the COVID-19 pandemic. Audit risk can be minimized by using audit technology that is increasingly sophisticated from time to time. © 2022 ACM.