This research was done in order to the effect of competence, independence, profesionalism, and accountability to the audit quality with auditor’s ethic as moderation variable. Population in this research is the entire auditors who work in Public Accountant Office in Yogyakarta and Solo. The method of sample collection is using purposive sampling, and the amount of sample 30 respondents. The method of primary data collection is questionnaire method. Technique of data analysis in this research is Bifilar Regression and Moderated Regression Analysis (MRA). The result of hypothesis in this research shows that competence, independence, professionalism, and accountability have positif significant effect toward the quality of audit. While the auditor ethic have positif toward relationship of competence, independence, professionalism and accountability with audit quality.