Purpose: This study aims to determine the Effect of Integrity, Independence and Competence on Audit Quality with Auditor Performance as an Intervening Variable in Regional Inspectorates throughout the Riau Islands Province. Research Methodology: The proposed hypothesis is that integrity affects audit quality; independence affects audit quality; competence affects audit quality; integrity affects performance; independence affects performance; competence affects performance; integrity affects audit quality through performance; and competence affects audit quality through performance. The sample in this study was auditors throughout the Riau Islands Province. In total, 137 respondents were included in the study. The obtained data were analyzed using data analysis techniques with the help of Smart PLS 3 software. Results: The results of the study show that the path coefficient = 4.796> T-Table = 1.679 with a p-value of 0.000 <0.05, indicating that the effect of Integrity on Audit Quality is significant. The path coefficient = 2.128> T-Table = 1.679, with a p-value of 0.034> 0.05, indicating that the effect of Independence on Audit Quality is significant. The path coefficient = 3.079> T-Table = 1.679, with a p-value of 0.002 <0.05, indicating that the effect of Competence on Audit Quality is significant. The path coefficient = 4.465> T-Table = 1.679, with a p-value of 0.000 <0.05, indicating that the effect of Integrity on Performance is significant. Path coefficient = 4.692 > T-Table = 1.679 with p-value 0.034 > 0.05, indicating that the influence of Independence on Performance is significant. Path coefficient = 6.893 > T-Table = 1.679 with p-value 0.000 < 0.05, indicating that the influence of Competence on Performance is significant. Path coefficient = 14.415 > T-Table = 1.679 with p-value 0.000 > 0.05, indicating that the influence of Performance on Audit Quality is significant. Path coefficient = 3.973 > T-Table = 1.679 means that the influence of Integrity on Audit Quality through Performance is significant, and path coefficient = 4.276 > T-Table = 1.679 means that the influence of Independence on Audit Quality through Performance is significant. The path coefficient = 7.474 > T-Table = 1.679, indicating that the influence of Competence on Audit Quality through Performance is significant.