<![CDATA[Auditors assure the effectiveness of internal control over financial reporting. When thecompany’s financial statement is audited by the independent and competent auditor, it will increase the relevance and reliability of financial statements as well as increasing the user confidence to use the financial statement. This study examines the influence of auditor independence, ethics and professional skepticism on audit quality. Using convenience sampling, 109 auditors working in Public Accounting Firm in Surabaya and Malang were selected as sample. The data of this research was collected from questionnaires distributed and processed using multiple regression analysis. In concluding, this research indicates that auditor’s independence, auditor’s ethics and auditor’s professional skepticism have positive effect on audit quality Keywords: Independence, ethics, professional skepticism and audit quality.]]>
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