This study aims to find empirical evidence about the influence of the competency
and independency of the auditors toward the audit quality . The number of
samples in this study were 35 respondents in the public accounting firm in
Semarang . The primary data collection method used was a questionnaire method .
The data analysis technique used in this study is multiple regression analysis
techniques. The results of this study indicate that partial competence variables
have a significant effect toward the audit quality and auditor independency
variables have a significant effect toward the audit quality .
While, the competency and independency of auditors affect jointly or
simultaneously toward the audit quality.
Key words : auditor independency , competency , audits quality .