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102.
103.
104.
105.
106.
107.
108.
109.
110.
111.
112.
Independensi
(X1)
a. Personal auditor
b. Objektivitas
c. Hubungan dengan rekan seprofesi
d. Hubungan dengan auditee (objek
pemeriksaan)
2,3,5
1,4,6,11
7,8,9
10
113.
Kompetensi
114.
115.
116.
117.
118.
119.
(X2)
a. Kemampuan
b. Kemauan
c. Pengalaman kerja
2,4,8,9,13,15,16,1
1,3,7,10,11,12