This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta. Data collec-tion was done using a survey method by distributing questionnaires to 100 auditors as respondents. https://www.ngetikin.com/mega-save-NHL-Calgary-Flames-Home-Jersey-iPhone-XR-Skin-p120897-hot-value/