The research looked at how audit costs, audit engagement, and audit rotation impact audit quality in textile and garment companies in Indonesia from 2013 to 2017. They used data from 16 chosen companies and applied a statistical method to analyze their findings. The results show that audit costs influence audit quality, while audit engagement and audit rotation don't have a significant impact on audit quality. So, in those companies, spending more on audits seems to improve the quality of the audits.