The auditor have to do the audit planning clearly in order to arrange the audit report. The corporate governance risk is one of factor that influence the audit planning width, cause highly it will demanding the auditor to do some audit planning for more extensive. Despitefully the audit planning have to consider financial report quality reflected on earning manipulation. The aim of research to examine empirically between the earning manipulation risk and corporate governance risk to the audit planning.
The population are the auditors who worked at KAP Semarang. The sample was conducted by purposive sampling method and completely about 48 respondent. The analysis was used by multiple linear regression method.
The result showed that earning manipulation risk significantly affecting to audit planning, the corporate governance risk significantly affecting to audit planning, and the interaction between earning manipulation risk and corporate governance risk are significantly affecting to the audit planning.
Keywords : Earning Manipulation, Corporate Governance, Audit Planning, Earning Management, Audit Risk.