This study aims to prove role conflict and role ambiguity on the independence of auditors with spiritual intelligence as moderating variables. This study uses a quantitative approach with primary data in the form of questionnaires. The questionnaire distributed to 95 respondents. The population in this study is the APIP auditor who works in the Inspectorate Office located in four districts of Madura region. The results of this study are role conflict influences on independence and the role ambiguity also affects the independence of auditors, while spiritual intelligence moderate the impact of role conflict and role ambiguity to the auditor's independence.