AUDITOR'S ABILITY TO DETECT FRAUD: INDEPENDENCE, AUDIT EXPERIENCE, PROFESSIONAL SKEPTICISM, AND WORK LOAD

• Main Authors: Anto L.O., Hamid W., Florensia A., Supyati O.
• Format: Article
• Language: English
• Published: Russian Journal of Agricultural and Socio-Economic Sciences 2020-11-01
• Series: Russian Journal of Agricultural and Socio-Economic Sciences
• Subjects: auditor’s ability to detect fraud; independence; audit experience; professional skepticism; workload

This study aims to determine and analyze the effect of independence, audit experience, professional skepticism, and workload on the auditor’s ability to detect fraud. The sample in this study was all auditors at the Inspectorate of Southeast Sulawesi Province. The data collection method used a questionnaire which was distributed to the respondents. The data analysis method used multiple linear regression analysis. Based on the results of data analysis, it was found that independence had a positive and significant effect on the auditor’s ability to detect fraud. Meanwhile, audit experience and professional skepticism do not have a significant effect on the auditor’s ability to detect fraud. Meanwhile, workload has a negative and significant effect on the auditor’s ability to detect fraud.