Abstract: The purpose of this study is to find out the condition of accountability, knowledge of audit, motivation and quality of auditor work, the effect of accountability, the effect of audit knowledge and the effect of motivation on the quality of auditor work at the Aceh Besar’s Inspectorate. By using multiple linear regression, which aims to test and analyze, simultenous and partial effect of accountability, audit knowledge and motivation on the quality of the work of the Inspectorate of Aceh Besar District auditors processed with the PLS program (Partial Least Square). The outcome of research shows that accountability, audit knowledge and motivation have a positive effect on the quality of the work of the agency or in other words it has gone well. Then accountability has a positive effect on the quality of the results said the auditor. Another result is motivation has a positive effect on the quality of the work of the auditor and Finally, motivation has a positive relationship to the quality of the work of auditors in the District of Aceh Besar.