This research was aimed at analyze the influence of independency, work experience, accountability, due professional care and competency towards audit quality. The subject in this research is public accountant service in Jawa Tengah and Daerah Istimewa Yogyakarta. In this research, sample of 55 respondents were selected using purposive sampling technique. All of questionnaires that has been applied to the auditors were return and could be examined using the multiple linear regression model. Analysis tool used in this research is the multiple linear regression. Based on the analysis that have been made the result are the work experience, and competence affected positive on audit quality. But the independency and due professional care affected negative on fraud detection ability of auditor.