The Effect of Competence, Independence, and Size of Public Accounting Firms OnAudit Quality

Auditor requires competence and independence as well as the support from the size of publicaccounting firms to improve audit quality. the purpose of this study is to determine the effect ofcompetence, independence and the size of public accounting firms on audit quality. this research subjectis the auditor in bandung, which have at least 2 years of experience in a public accounting firm. theresearch sample is the auditor in bandung who have worked at least two years in a public accounting firmwith total respondents of 59 people. the results showed that the competency of auditors is based onknowledge and experience and independence of an auditor that is honest, impartial, and report thefindings in accordance with the evidence as well as the size of the public accounting firm that affect auditquality. to produce a qualified audit, a certified public accountant who works in an audit team is requiredto have the competence along with good and sufficiend independence.