ABSTRACT The study aims to examine: 1) the effect of independence on the perfomance of audit quality, 2) the effect of audit tenure on the perfomance of audit quality, 3) the effect of audit fee on the perfomance of audit quality, 4) the effect of due professional care on the perfomance of audit quality. The population used in this study is Public Accounting Firms in Pekanbaru and Medan.The sa…