This study aims to examine the effect of independence, time pressure, accountability, and due professional care on audit quality to auditors at the Public Accounting Office of the Special Province of Yogyakarta. The population was the auditor who works at the Public Accounting Office of the Special Province of Yogyakarta. The sampling method in this study used a purposive sampling technique. The data analysis technique used multiple regression tests. The questionnaire used in this study is 38. The results of this study indicate that independence and accountability have a positive effect on audit quality, time pressure has not negatively affect audit quality, while due professional care has not a positive effect on audit quality.