This study aims to determine the effect of auditor competence and independence on audit quality at the public accounting firm in Makassar. The type of data used in this research is qualitative and quantitative data. Sources of data used are primary and secondary data with a sample size of 30 people. From the results of this study, it was found that the competence and independence of auditors had an effect on audit quality at the public accounting firm in Makassar using multiple regression analysis methods of Y = -0,