The purpose of this study is to determine the extent of competence. accountability influences audit quality and how auditor ethics can moderate the relationship between competence and audit quality and between accountability and audit quality. The population in this study amounted to 55 auditors consisting of 10 Public Accountant Firms (PAF) that are officially registered in Makassar ... https://macorners.shop/product-category/wearable-hooded-blanket/