This study aims to analyze the influence of ethics and the ability of
auditors to the quality of audit process (empirical studies on the Inspectorate
office Banyumas). The method used in sampling is purposive sampling
method, with the criteria of respondents as an auditor position at the
inspectorate office and has served Banyumas auditors at least 2 years,
because for 2 years have an experience to do the task of auditing appropiate
their education. The analytical method used is multiple linear regression test
with significance level (α) 0.05.
The research concluded that the ethics of auditors significantly
influence the quality of audit process, auditors' ability significantly
influence the quality of audit process. And ethics and auditors' ability
simultaneously significant effect on the quality of audit process.