This study aims to examine and analyze the effect of independence, professionalism, professional skepticism, and time budget pressure on audit quality with moral reasoning as a moderating variable. The object of research was the auditors at BPK RI South Sulawesi and West Sulawesi Provinces. Determination of the sample using no probability sampling technique with a population of 67 auditors. Data collection using a questionnaire with data analysis using moderated regression analysis (MRA).The result of the research indicate that the independence has a positive effect on audit quality. The professionalism has a positive effect on audit quality. The professionalism skepticism has a positive effect on audit quality. The time budget pressure has a negative effect on audit quality. Moral reasoning moderates the effect of independence on audit quality. Moral reasoning does not moderatethe effect of professionalism on audit quality. Moral reasoning moderates the effect of professionalism skepticism on audit quality. Moral reasoning moderates the effect of time budget pressure on audit quality.

Keywords : Independence, Professionalism,Professional Skepticism, Time Budget Pressure, Moral Reasoning, Audit Quality.