The purpose of this study is to examine the effect of auditor competencies, auditor professionalism, compliance of the code ethics profession on consideration level of audit risk in auditing financial statements. The population in this study are auditors who work in the Public Accounting Office (KAP) in South Jakarta. This study takes a sample of auditors who have a minimum senior auditor position as a respondent. The data analysis technique used in the study is multiple linear regression using the application Statical Product and Service Solution version 25 with a significant level of 5%.
The results of this study indicate that (1) Auditor Competencies Auditor has a significant effect on considerations level of audit risk in auditing financial statements, (2) Auditor Professionalism has a significant effect on considerations level of audit risk in auditing financial statements, (3) Compliance of the code ethics profession has a significant effect on considerations level of audit risk in auditing financial statements. This is useful as information on things that are considered as the level of audit risk in auditing financial statements.

kata kunci :
Auditor Competencies Auditor, Auditor Professionalism, Compliance of the code ethics profession in a