ABSTRACT
This research is the developing of the previous research (Ussahawanitchakit, 2012) about the influence of audit planning toward the audit quality of Certified Public Accountant (CPA). Six components of audit planning are used in this research by the writer; i.e. understanding the
business and client’s industry, appraising the risk of client’s business, conducting the preface
analytical procedure, deciding the material level, understanding the client intern control, and developing the audit planning and audit programme as a whole. The quality of the audit in this
research refers to the auditor’s ability to find and report the fraud and error he gets when he’s doing the audit process, the skeptical professionalism attitude of the auditor, the long of the audit tenure, the cross-examination compability with the valid audit standard, and the quality of
auditor’s report in their proffesialism practice through the skill improvement by deducting the deliberate or indeliberate measuring error. The sample of this research is from the auditor of Certified Public Accountant (CPA) in Central Java. The data is collected by giving quesioner and the analytic instrument in this research is linear regression. The result of the analytic shows that the audit planning influences the audit quality. The audit planning’s component which have strongest influence to audit quality is understanding the client intern control, and the weakest is deciding the material level.
