This study aimed to examine the effect of professional skepticism, the experience, the audit situation, expertise and workload of the accuracy of giving opinions by the auditor. This research was conducted by survey method using  questionnaires distributed to auditors working in the public accounting firm in Yogyakarta. The sampling technique using a random sampling. Data were obtained as many as 37 data from a total of 48 questionnaires distributed. The analytical methods used in this research is multiple linear regression analysis with SPSS.16. 
The results showed that the variables of professional skepticism and audit situation has significant positive effect on the accuracy of giving opinions by the auditor. There are three variables that do not have a significant effect on the accuracy of giving the auditor's opinion in this study, namely the experience, expertise, and workload. This is because the auditors who were respondents in this study are mostly junior auditor, with an educational background S1 is still a bit of experience, expertise and workload. 
Keywords: skepticism, experience, audit situations, expertise, workload, the auditor's opinion.