Abstract
The purpose of this study is to provide empirical evidence of the ability of professional commitment and pressure of obedience in moderating the effect of time budget pressure on audit quality. Auditors working in the Public Accounting Firm registered in the Province of Bali were used as populations using purposive sampling according to the criteria set. The data analysis technique used is the moderated regression analysis (MRA). The results showed that time budget pressure had a significant negative effect on audit quality and showed that professional commitment weakened the negative influence of time budget pressure on audit quality and pressure of obedience to strengthen the negative influence of time budget pressure on audit quality.
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