T his research discuss about the influence of professionalism, accountability andauditor education level on materiality consideration level in the process of auditingthe financial statements. professionalism, accountability and auditor education levelare the three conditions that must be owned before the auditor carrying out theaudit. Sampling techniques on this research using approach convenience sampling.The sample in this study was 106 respondents in 44 public accountant registered inPPAJP the Secretariat-General of the Ministry of finance in the region of DKIJakarta.This research using the test of validity, reliability test. Heterokedastisitas test,koefesien determinasi (r2) test, t test, multiple linear regression test. Based on theresults of the study it was concluded that the competence, and professionalism ofauditors has no effect on audit quality. But independence, and ethics of auditorshave a significant effect on audit quality.