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Effect of Fraud Risk Assessment, Auditor Independence of Audit of the Quality of Financial Inspectorate Regional Authorities (Case Study in South Sulawesi Provincial Inspectorate)

The research aims to determine the effect of fraud risk assessment, independence, on audit quality Inspectorate Officers in the area of financial supervision in South Sulawesi Provincial Inspectorate. 
This Research using primary data from questionnaire data collection methods. The population in this study were all auditors working in the South Sulawesi Provincial Inspectorate which amounted to 45 auditors. 
The results showed that based on the results of multiple regression analysis, fraud risk assessment significant effect on audit quality. The independence has no significant effect on audit quality. The implications of this study are expected to become a reference in particular South Sulawesi Provincial Inspectorate for designing strategies for knowing and being able to improve the things that can support motivation for the attainment of the objectives of the audit and produce a performance as expected.