Audit quality is the main focus to ensure the accuracy and reliability of an entity's financial statements. This study discusses the factors that affect Audit Quality, focusing on Audit Risk, Audit Fees, and Auditor Work Experience. A quantitative approach collects and analyzes data from several related studies. Some empirical research provides deep insights into these factors. The results showed that the audit fee has a significantly favorable influence on audit quality. However, Audit Risk does not have a significant impact, and Auditor Work Experience has a significant positive relationship with Audit Quality, although it does not moderate the influence of other variables. These results are essential to understanding the factors that influence audit quality in the context of accounting practices.