| Sažetak: | This research aims to examine the effect of an understanding of information
systems on the relationship of audit task complexity, time budget pressure, obedience
pressure and the auditor experience to the audit quality of the Public Accountant
Firm in Indonesia. The sample totaled 193 respondents consisting of staff both junior
and senior auditor. Sampling was carried out in this research using both a snowball
sampling technique and judgement sampling technique which is one form of
purposive sampling techniques. The data used in this research were primary data,
where the techniques of collecting data through questionnaires technique by sending
questionnaires that has been arranged structured to the respondents either by
electronic or through paperbased. Analysis tools are used to test the hypothesis in this
research is Pure Moderator Regression Analysis.
The results of this study indicate that with an understanding of information
systems, audit task complexity, time budget pressure and obedience pressure
positively influence to the audit quality. While even though with an understanding of
the information systems, auditor experience does not influence to the audit quality.
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