This study briefly aims to extend the relationship between client risks with the audit planning  by proposes the acceptance of audit engagement as mediate variable  to fill a gap research, furthermore to determine the effect of client risk toward the audit planning in Public Accounting Firm in Jakarta, Indonesia. This research is a quantitative causal with primary data obtained by questionnaires. The population of this study are the auditors of Public Accounting Firm registered in the Directory Indonesian Institute of Accountants (Certified) 2016 in Jakarta and to obtain the sample used purposive sampling technique and obtained samples of 197 respondents from 45 Public Accounting Firms spread in Jakarta. The analyze of data is using Structural Equation Modeling. The results of this research shows; (1). The Client risks directly may affect on the audit planning in a positive but not significantly, (2). The Client risk directly affect the acceptance of audit positively and significantly, (3). The acceptance of audit engagement has positively and significantly influence on audit planning. Therefore the acceptance of audit engagement perfectly can act as mediate variable between client's risks with the audit planning, where as the acceptance of audit engagement indicated by Time Budget Pressure, Audit Fee. Letter of Auditing and all indicator have a high loading factors.