This study explores the impact of auditor competence and the use of technology on audit quality. High-quality audits play a crucial role in sustaining stakeholder confidence, ensuring the reliability of financial statements, and promoting effective corporate governance. Although auditing standards and technologies have advanced, concerns about declining audit quality remain, particularly in Indonesia. Utilizing a quantitative method with Partial Least Squares Structural Equation Modeling (PLS-SEM), this research analyzes responses from 65 auditors working at Public Accounting Firms in Jakarta and Bandung. The results demonstrate that both auditor competence and technology utilization have a significant positive influence on audit quality. Auditor competence enhances audit outcomes by improving technical precision and professional judgment, while technology boosts audit quality by increasing efficiency, accuracy, and data processing capabilities. These findings highlight the importance of integrating both technical expertise and digital proficiency in the auditing profession. The study contributes to the literature by validating a new measurement model and emphasizing the need for comprehensive auditor development. Practically, it suggests that audit firms and regulatory bodies should prioritize continuous professional training and digital innovation. Future studies are encouraged to broaden the sample scope, investigate other contributing factors, and apply mixed-method approaches for more in-depth understanding.