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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. 114. 115. 116. 117. 118. 119.

Kompetensi (X2) a. Kemampuan b. Kemauan c. Pengalaman kerja 2,4,8,9,13,15,16,1 1,3,7,10,11,12