Research aimed to analyze factors affecting customs audit findings. Those factors consist of two categories, namely taxpayer dimension (customs value) and auditor dimension (education, experience, religiosity, and wealth). Based on 378 samples of audit report, research concluded that customs value, education, experience, dan religiosity of the auditor affect to the customs audit findings. Experience has negatively moderated the effect of the customs value to the customs audit findings, while religiosity has positively moderated that effect. Result implied that Directorate General of Customs and Excise (DGCE) needs to rotate auditor in the assignment and encourage auditor to take continous formal education.