The purpose of this research was to analyze the influence of competence, time budget pressure and audit complexity with motivation as moderating. The study uses quantitative methods, by sending a survey to a population of 100 respondents from external parties, namely accountants and KAP auditors who are domiciled in the DKI Jakarta area. The survey was conducted on several sample members whose data were collected using a questionnaire. The results showed that the competence variable and time budget pressure had a positive effect on audit quality, because the better the competencies possessed by each auditor, the higher the quality of financial reports, while a tight time budget caused the auditor to leave the planned part in the audit stage. (part of the audit plan) which can be important and can result in lowering the quality of the resulting audit, while complexity has a negative effect on audit quality, because in this study the auditors felt it was easier because of the use of accounting software in carrying out the audit process. An integrated accounting system helps auditors to carry out audits more easily. The results showed that motivation was unable to moderate the effect of competence and complexity on audit quality when the tasks assigned to the auditors were not in accordance with their competencies and the emphasis was only on understanding the client's systems and SOPs without discussing the breadth of divisions within the company or its industry. Meanwhile, the results of data processing show that motivation can moderate the effect of time budget pressure on audit quality.