The questionnaire distribution is carried out at the peak seasons, so the auditor’s response is low in filling out the questionnaire. Its should be done when the auditors are not in busy periods to have better response in the questionnaires. The questionnaire distribution is carried out only at 15 non big fours KAP with the number of respondents are 131 respondents, so it has not been able to describe the general response of the auditor working at KAP Tangerang and Jakarta. The researchers can then conduct a research not only on non-big fours KAP, but also on big four KAP. The adjusted R-square value in this study is 0.774 or 77.4%. This indicates that the remaining of 22.6% is explained by other variables which are not used in this study. The researchers can then add other independent variables such as independence, integrity, and time budget pressure.