The Effect of Competence, Independence, Accountability, and Audit Evidence on Audit Quality

This study aims to determine the effect of competence, independence, accountability, and audit evidence on audit quality. The sample used in this study were auditors who work at the Public Accounting Firm in Bandung and obtained 36 auditors as respondents. The data source used is primary data obtained by distributing questionnaires. This study uses a non-probability sampling method with purposive sampling technique and multiple linear regression analysis methods using the Statistical Program for Society Science (SPSS) software. Based on the research result, it can be concluded that the variable competence, independence, accountability, and audit evidence partially affects audit quality