Determining the Quality of Audit Result with Risk-Based Audit Planning As a Moderating Variables in Regional Inspectorate of Klungkung

The risk-based audit plan undertaken by APIP is carried out to ensure the audit of high-risk activities that can affect the achievement of organizational goals. In addition, risk-based audit planning will greatly assist APIP in allocating limited resources most effectively. This study aims to determine the test and analyze the effect of independence, objectivity, and competence on the quality of audit results at the Inspec torate of the Klungkung Regency. As well as testing the role of Risk Based Audit Planning in moderating the influence of independence, objectivity, and competence with the quality of the results of audits in the Klungkung Regency Regional Inspectorate. Data collection using a questionnaire. The number of respondents was 41 people using total sampling. Data analysis techniques using SEM-PLS. The results showed that Independence had a significant effect on the quality of audit results at the Klungkung Regency Inspectorate. Competence affects the quality of audit results at the Klungkung Regency Inspectorate. Objec tivity affects the quality of inspection results at the Klungkung Regency Inspectorate. Risk-based audit planning can moderate the influence of independence on the quality of inspection results at the Klungkung Regency Inspectorate, Risk-Based Audit Planning can moderate the influence of competence on the quality of inspection results at the Klungkung Regency Inspectorate. Risk-Based Monitoring Planning can moderate the effect of objectivity on the quality of inspection results at the Klungkung Regency Inspectorate.