Table 1 Based on data tabulations, as many as 120 respondents with a undergraduate students (S1) have taken business ethics & professional courses and have taken the auditing course. While as many as 130 respondents with bachelor degree’s students (D3) Diploma 3 level have taken auditing courses, but have not taken business ethics & professional courses. of the 250 questionnaires distributed, the questionnaires returned fully, but only 224 respondents were used, consisting of 110 from S1 and 114 from D3. In this studv. hvpothesis testing uses independent sample T-Test using a Likert scale with modifications