[ABSTRAKPenelitian ini bertujuan untuk menganalisis determinan identifikasi auditor ? kliendan menguji pengaruh dari identifikasi diri tersebut terhadap kualitas audit.Identifikasi diri auditor didasarkan atas teori identitas sosial dan motivated reasoning.Penelitian ini adalah penelitian kuantitatif menggunakan data primer yang didapatmelalui penyebaran kuesioner. Hasil penelitian menunjukkan bahwa identifikasiauditor ? klien terbentuk dari tingkat kepentingan klien, image klien, dan audit tenure.Identifikasi auditor ? klien terbukti meningkatkan kemungkinan auditor untukmenyetujui accounting treatment yang diharapkan klien tetapi menurunkan perilakuReduced Audit Quality dari auditor.ABSTRACTThis study aims to discover the determinant of auditor ? client identification andexamine the effects of that identification to audit quality. Auditors? identification isbased on social identity theory and motivated reasoning. This is a quantitative studyusing primary data collected through questionnares. Result shows that auditor ? clientidentification is determined by clients? importance, clients? image, and audit tenure.Auditor - client Identification is proved to increase the tendencies for auditor toacquiescence with clients? preferred accounting treatment but decrease the ReducedAudit Quality acts.;This study aims to discover the determinant of auditor ? client identification andexamine the effects of that identification to audit quality. Auditors? identification isbased on social identity theory and motivated reasoning. This is a quantitative studyusing primary data collected through questionnares. Result shows that auditor ? clientidentification is determined by clients? importance, clients? image, and audit tenure.Auditor - client Identification is proved to increase the tendencies for auditor toacquiescence with clients? preferred accounting treatment but decrease the ReducedAudit Quality acts.;This study aims to discover the determinant of auditor ? client identification andexamine the effects of that identification to audit quality. Auditors? identification isbased on social identity theory and motivated reasoning. This is a quantitative studyusing primary data collected through questionnares. Result shows that auditor ? clientidentification is determined by clients? importance, clients? image, and audit tenure.Auditor - client Identification is proved to increase the tendencies for auditor toacquiescence with clients? preferred accounting treatment but decrease the ReducedAudit Quality acts., This study aims to discover the determinant of auditor – client identification andexamine the effects of that identification to audit quality. Auditors’ identification isbased on social identity theory and motivated reasoning. This is a quantitative studyusing primary data collected through questionnares. Result shows that auditor – clientidentification is determined by clients’ importance, clients’ image, and audit tenure.Auditor - client Identification is proved to increase the tendencies for auditor toacquiescence with clients’ preferred accounting treatment but decrease the ReducedAudit Quality acts.]