Daftar Isi:
  • Audit is one process to evaluate, examine, analyze and collect evidence of findings based on activities and events that occur in the company to set the adjustment of the statement with the criteria that have been established company. The purpose of this study is to examine and analyze the influence of independence, time budget pressure and auditor competence on audit quality at Public Accounting Firm in Surabaya. Population in this study is all auditors working at Public Accounting Firm in Surabaya. Method of collecting data is questionnaire technique with 46 respondents who work at Public Accounting Firm in Surabaya. The sampling technique uses convenience sampling method. Method of test the data are using multiples regression. The results of this study are that the variable of time budget pressure and auditor competence, significantly of the quality audit. While the independence does not significantly of the quality audits