The research has purpose to analyze the effectiveness of independence by public accountants to build audit's quality. This research uses qualitative descriptive method with “Importance and Performance Analysis” it analyze level of performance and importance which is result the data in cartesius diagram about independence's factors which is building audit's quality. The data resulted by spreading questioner toward 42 public accountants which are work in public accountant office.The result research of research shows that the answer whit level of appropriateness between performance and importance is 95.25%. It means that the public accountants have independent when audited because it has appropriate whit respondent expectation. The performance of independence effectively about 75.64% respondent show effective.