This research is aims to obtain the empirical evidence about the effect of competence, independence, ethic, professionalism, objectivity, and integrity on audit quality at Publik Accounting Firm (KAP) in Pekanbaru, Batam and Padang. The data obtained with deployment of questionnaires. Based on predefined criteria contained 45 questionnaires that can be processed with use SPSS (Statistical Produ…