This study aims to analyze the influence of client pressure, spiritual intelligence, motivation, professionalism and time budget pressure on audit quality at Public Accounting Firm in Yogyakarta and Semarang. Subjects in this study are auditors who work in Public Accounting Firm Yogyakarta and Semarang region with the number of samples selected respondents using Convenience Sampling method. This study use SPSS 16 data analysis tool. Based on the analysis that has been done, this study find that client pressure, motivation, professionalism, and time budget pressure does not affect the quality of audit in the public accounting firm in Yogyakarta and Semarang, while spiritual intellegence variables proved to have a positive influence on audit quality in public accounting firm Yogyakarta and Semarang.