The purpose of this research is to examine the influence of Competence and Independence to Audit Quality with Spiritual Quotient as a Moderating Variable. This research was conducted to auditors at audit firm in Pekanbaru, Padang and Batam. The population in this research are all auditors who work at audit firm in Pekanbaru, Padang and Batam. The sampling method that used in this research is pu…