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This empirical research is aimed to explore the effect of Human Capital (HC) as a mediator in the association of the size of an audit firm and independent auditor's opinion (IAO). The respondents of this research were senior practicing auditors of audit firms with verse experience. The research has applied ANCOVA and path analysis method in SEM by utilizing LISREL to examine research questions. The results of this study revealed that HC was significantly associated to independent auditor'sdoi:10.14419/ijaes.v4i2.6287 fatcat:jjodswmltbc55iwv232ysukp6e