AUEP-11 ͳ PENGARUH AKUNTABILITAS DAN PENGETAHUAN TERHADAP KUALITAS HASIL KERJA AUDITOR DIANI MARDISAR dan RIA NELLY SARI Universitas Riau ABSTRACT This study examines the effect of accountability and knowledge to auditors’ performance (quality of auditor’s works). It is expected that the degree of task complexity (low and high complexity task) has different effect on quality of auditors’s work. It is also predicted that knowledge moderate the relationship between accountability and quality of auditor works’s. Data for this study was obtained from a sample of auditors who work for local Accounting Public Firm in Pekanbaru and Padang. A total of 62 responses ( 44,29%) was accepted and used in the analysis. Data is analized with multiple regression. Results of the study indicate that when task complexity is low, accountability will effect quality of auditor’s work, but when task complexity is high, accountability does not have effect on quality of auditor’s work. In addition, when task complexity is high, interaction between accountabilty and knowledge has significant influence on quality of auditor’s work. Suggestions for future research are also given to address the present study’s limitation. Keywords: Accountability, Knowledge, Quality of auditors’ work, Task Complexity