However, this study includes two moderating variables. Firstly, environment uncertainty is a moderator on the relationship between strategic audit planning and audit judgment and quality measured by four items adapted with some modifications from Dilts and Prough (2001) and Zeff (2003a). This construct was developed by focusing on the consideration of uncertainty of technology, globalization and the changing habits and decisions of customer. Secondly, time pressure is a moderator on the relationship between audit judgment and quality and audit performance. It was defined as a limited period to accomplish in their performance of necessary or required tasks. Its pressures led to improvement of highly structures audit process and increased audit performance was measured by four items were adapted with some modifications from Knechel (2007) and McDaniel (1990).