The title of this research is the influence of auditor’s competence and independence toward audit quality. The aim of this research is to analyze the influence of competence and independence toward audit quality simultaneously and partially. Kind of this research is descriptive that is survey in public accountant office in Palembang, which have recorded in IAPI 2010. In collecting the date the researcher uses library study and field study. Time period which is used is cross sectional. Public accountant office which is researched is 7 (seven) public accountant office with 61 auditor’s as respondent. Data analysis to examine the hypothesis uses multiple regression with the help of program SPSS V.12. Independent variable in this research is competence and independence, while dependent variable is audit quality. The result of this research show’s that auditor’s competence and independence simultaneously influences the audit quality significantly. The auditor’s competence and independence partially influences the audit quality significantly.