Dampak Pengalaman, Skeptisisme Profesional, dan Kompetensi pada Kemampuan Auditor dalam Mendeteksi Kecurangan

The auditor's ability to detect fraud is the determine illegal acts that result in material misstatement financial statements which were done intentionally. In order for perform detection increase, an experienced auditor, professional skepticism and competence needed. purpose of this study empirically prove effect experience, skepticism, on auditors fraud. This research was conducted at a Public Accountant Firm Bali Province with purposive sampling method determining sample. number samples analyzed 61 auditors. Data collection carried out through interviews questionnaires. analysis technique used multiple linear regression. Based analysis, it found have positive fraud.
 Keywords: Experience; Professional Skepticism; Competence; Fraud Detection.