In recent years, the development of companies in Indonesia has increased a lot, this event triggered high demand for audit services, so the auditor profession is required to be able to give an opinion on the fairness of the financial statements so it will not provide a misleading information to the public and other users. The financial statements provide a variety of information needed as a means of decision-making by both external and internal part of companies (Singgih and Bawono, 2010). The profession of Auditors is responsible for raising the level of reliability of the company’s financial statements, so that people obtain reliable financial statement information as the basis for decision-making. After knowing the background, in this essay the author will discuss how the independency of auditors affects the audit quality in auditing fieldwork.Main Body ParagraphIndependence is an attitude that is expected to exist in an auditor’s personality, to have no personal interest that is contrary towards the professional code of ethics. Related to those terms, audit quality itself can be determined based on the probability of the auditor get some findings regarding the violations that occurred in the client’s accounting system and report in the audited financial statements; the auditor is guided by the relevant auditing standards and ethics of the relevant public accountant. Independence according to Mulyadi (2010) can be interpreted mental attitude free from influence, not controlled by others and not dependent on others. In another concept, Independence can be defined as the existence of honesty in the auditor in considering facts and the existence of objective consideration is not impartial in the auditor in formulating and expressing his opinion. Arens et al (2012) stated that independence can be interpreted to take an unbiased viewpoint. The important part is auditor should not only be independent in fact, but also be independent in appearance. Independence in fact only exists when the auditor is perfectly capable of maintaining an unbiased attitude throughout the audit, while independence in appearance is the result of another interpretation of this independence. Alim et al. (2007) and Christiawan (2002) found that independence has a significant effect on audit quality. The auditor should be able to collect any information needed in the audit decision-making where it should be supported with an independent attitude. By using a simpler concept, independence is an ethical principle that must be maintained and implemented by public accountants. Independent means not taking sides with anyone, not easily influenced, but expressing honesty in accordance with facts, because he or she in carrying out his or her work in the public interest.Every auditor shall maintain their integrity and objectivity in a proactive task and each auditor shall be independent of all conflicting interests or improper influence. They should also avoid situations that may create an impression on a third party that there is a conflict of interest or objectivity that is untenable. In essence, maintaining an independent behavior in fulfilling an auditor’s responsibilities is a crucial thing. According to Mautz and Sharaf (1993) in performing the obligations as an auditor, there are three criteria that must be owned by an auditor, such as competence, independence, and due professional care. This becomes one of the evidence, that the level of independence of an auditor has a strong influence on the performance and quality of the resulting audit. Research about the independency of the auditor has been widely practiced, one of which is a study conducted by Pany and Reckers (1980) they found that auditor independence is influenced by the size of the client and the gift giving. Then Lavin (1976) in his research explains more in-depth the concept of independence in terms of relationships between clients and auditors through third party observations. The number of studies on independence shows that the factor of independence is an important factor for auditors to run their profession. Basically, the independence of auditor is an attitude expected of auditor to have no interest personally in the performance of his duties, which is contrary to the principle of integrity and objectivity. There are three dimensions to measure the variables of the independence of public accountants, which are independence in the audit program, independence in verification, and independence in reporting.According to De Angelo (1981) audit quality can be seen in two dimensions, first the auditor should be able to detect material misstatements, and the second is the misstatement should be reported. The ability to detect material misstatements is strongly influenced by the auditor’s technological capabilities, audit procedures and the number of samples used. The ability to report material misstatements appropriately depends on the auditor’s independence attitude, if the auditor is in personal pressure, emotional pressure and financial pressure, the auditor may lose its independence. In addition, auditor must also be guided by the Standards of Professional Public Accountants (SPAP) established by the Indonesian Institute of Accountants (IAI), in this case is the auditing standard: (1) General Standard, (2) Standard Field Work, (3) Reporting Standards. In essence, the auditor’s probability of reporting any fraud occurring in the client’s accounting system depends on the independence of the auditor; Users of the financial statements, especially the shareholders, will make decisions based on reports made by the auditor regarding the approval of a company’s financial statements. This means that auditors have an important role in the approval of a company’s financial statements. Therefore, the quality of audit is an important thing that must be maintained by the auditors in the auditing process.