The research was conducted to determine the effect of work experience, complexity of tasks and preferences of the Advisory Audit Clients. This study uses primary data as much as 61. The research was conducted using multiple linear regression analysis with a significance level of 5%, the data collected by convenience sampling method sampling. The sample was auditor who worked on the BPK and BPKP South Sumatra. Data analysis using SPSS (Statistical Production Services and Solution) version 14. Based on the analysis of the study, task complexity variables known to affect the Audit Considerations. This shows that the more information obtained by the auditor, the ability to take on a consideration of the audit will be stronger. While variable Work Experience and Client Preferences does not affect the Audit Considerations. These results are expected to be useful as a reference for future research
