This study was conducted to examine the factors that influenced on audit judgment (i.e. framing negative, independence, order effect and task complexity). This research was causal comparative. The population of this research was all auditors who working in public accountant firm in Semarang, Solo & DIY. The sampling technique used was quota sampling (Non probability sampling). The data was collected by directly distributed questionnaire to the 75 auditors that has been determined in the certainly quota. The data analysis techniques used multiple linear regression method with SPSS version 16. The result shows first that framing negative has a significant positive effect on audit judgment because t test results show a significant value 0,000 (0,00 < 0,05) with B value of Unstandardized Coefficients positive 0,433. Second, shows that independence has a significant positive effect on audit judgment because t test results show a significant value 0,018 (0,018 < 0,050) with B value of Unstandardized Coefficients positive 0,196. Third, shows that order effect has a significant negative effect on audit judgment because t test results show a significant value 0,002 (0,002 < 0,050) with B value of Unstandardized Coefficients negative 0,550. The last, shows that task complexity don’t give significant effect on audit judgment because t test results show a significant value 0,854 (0,854 > 0,050) with B value of Unstandardized Coefficients positive 0,018.