T This study aims to explore the roles of independence, audit scope, audit tenure, audit fees, and risk-based auditing in shaping audit quality. employing a qualitative methodology, data were gathered through in-depth interviews with audit managers, audit partners from public accounting firms (kap) and board members of the indonesian institute of public accountants (iapi). the study identifies auditors’ understanding and strategies in addressing practical challenges while maintaining professional standards amid fee pressures, long-term client relationships and scope limitations. risk-based auditing is considered to enhance audit efficiency and effectiveness; however, its success largely depends on the auditor’s ability to exercise sound professional judgement. independence serves as the foundation of auditor objectivity, audit scope determines the focus of examination, extended audit tenure may reduce professional scepticism, and insufficient audit fees can hinder the allocation of adequate resources. findings highlight the importance of regulatory support, a strong culture of audit quality within firms, and ongoing professional training in sustaining audit quality. the study also develops a conceptual mapping of the interrelationships among key factors influencing audit quality and evaluates the impact of regulation on the flexibility of risk-based audit practices, particularly in the context of sanctions against public accountants. the results are expected to contribute both conceptually and practically to the enhancement of audit quality in indonesia.