The Effect of Auditor Experience, Client Business Understanding, and Auditor Professional Skepticism on Fraud Detection Ability

Ni  Komang Ayu Devi; Ni  Luh Sari Widhiyani

doi:10.38035/dijefa.v5i3.3015

Authors

Ni Komang Ayu Devi Faculty of Economics and Business, Universitas Udayana, Indonesia
Ni Luh Sari Widhiyani Faculty of Economics and Business, Universitas Udayana, Indonesia

DOI:

https://doi.org/10.38035/dijefa.v5i3.3015

Keywords:

Auditor Experience, Client Business Understanding, Professional Skepticism, Fraud Detection Ability

Abstract

This study analyzes the influence of auditor experience, client business understanding, and auditor professional skepticism on fraud detection ability at Public Accounting Firms (KAP) in Bali. The theoretical frameworks applied include the Fraud Triangle Theory and Attribution Theory. The study involved 71 auditors selected through purposive sampling. Data was collected using direct distribution of questionnaires. Analysis utilized multiple linear regression with SPSS 26. Findings demonstrate that auditor experience, client business understanding, and auditor professional skepticism positively affect fraud detection ability.

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