The aim of this study is to examine the effects of competence, independence, and fee audit through audit quality of Public Accountant Firm in Makassar. Data used is a primary data in form of quistionaire distribution through auditors of current public accountant firm. Quistionare distributed through respondents is 42 and returned questionaire is 40. This study uses quantitative approach and multiple linear regression. This study also use classic assumption test and hypotesis test in which t

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... istic test and F statistic test used. The results of this study show that simultanously and Partially variable of competence, independence, and fee audit affect positively through audit quality.