This study aims to analyze the factors that affect that dominant quality of the audit conducted by public accountants. In this study the authors analyze that factor that predominantly affects audit quality with reference to the results of previous studies, using analytical SEM (Structure Equation Modeling) an alternative method to PLS (Partial Least Square). The results showed that audit quality is more dominant determined by the independence factors than by factors competencies possessed by auditor. This mean that although the auditor is able to find an error executing or irregularities committed by his client, but it does not mean the audit was quality, because these findings still be closed in the audit report, they do not reveal their finding in the audit report caused by factors independence, the result also showed that more dominant competence of auditors in determined by the knowledge of auditor, compared their experience, especially knowledge about the field of auditing, accounting and industrial clients, in addition this study also showed that pressure of client will determine that independence of auditor particularly through the provision of facilities by client, sanction and threats of the turn of the auditor and the audit fee will be provided by client