“…Competencies are technical and non-technical factors such as personality and behavior, soft skills and hard skills that are owned by someone. Based on the opinions of several experts (Adedoyin & Okere, 2017;Bailey, 2003;Barac, et al, 2016;Blunt, 2014;BPKP, 2010;Gambari, Shittu & Taiwo, 2016;Frima & Ghina, 2017;Chen et al, 2017;Levina et al, 2017;Khrulyova & Sakhieva 2017;Mohammed, Joshua & Ahmed, 2018;Omarova et al, 2018;Nyarko, Agbemava, & Bediako, 2016;Sanghi, 2007;Spencer & Spencer, 1993;Tuanakotta, 2011;Widaryanti, Daryanto, & Fauzi, 2016;Zandi & Elwahi, 2016), it was concluded that Auditor Competencies include knowledge, skill, ability, suitability of personal behavior possessed to be able to perform his / her duties with good and objective results.…”