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The purpose of this research is to adopt public accounting professional standards in Malang and Surabaya, East Java, Indonesia, in order to improve audit quality. A total of 150 junior and senior auditors, supervisors, managers, and partners from public accounting companies in Malang and Surabaya, Indonesia, were included in the sample. The study's findings revealed that the competency of the auditors performing audits on behalf of the customer had an impact on the audit quality. Recommendations for improving audit quality based on public accountants' professional standards should be maximized and implemented to public accountants' audits on the client side so that auditor quality improves and more assignments are completed.  

In Indonesia, motorbikes dominated public transit, making motorcycle sales extremely competitive for a number of brands, particularly Honda and Yamaha. The goal of this research is to identify and assess the effects of pricing perspective qualities, brand advantages, media branding, promotions, after-sales guarantee, products, colors, and designs, as well as fuel consumption as motor product items on consumer behavior. Purposive sampling was used in this investigation, with a total sample size of 194 participants. Using SPSS software, descriptive analysis and multiple linear regression analysis were used to analyze the data. The findings show that Honda's products play a larger role in the execution of its marketing plans, accounting for 87.75 percent of the total, with Yamaha's quality accounting for the remaining 79.40 percent influenced by other factors. This shows that respondents choose motorcycles with the following criteria: Engine, Media Branding, Price, Advertising and Fuel Consumption affect consumer behavior to buy both Honda and Yamaha products.