This research aimed to examine the effect of independency, professionalism and integrity to the audit quality with auditors ethic as moderating variable. This research used a sample of auditors BPK-RI Southeast Sulawesi. Based techniques find were the purposive sampling method, to get as many as 30 samples. Statistical methods using multiple regression analysis, moderated regression analysis. The analysis showed that the independency significant positive effect on audit quality, professionalism not effect on audit quality, integrity not effect on audit quality, auditors ethic can strengthen the relationship between independency to audit quality, auditors ethic can strengthen the relationship between profesionalism to audit quality, and auditors ethic can strengthen the relationship between integrity to audit quality.