Effect of Audit tools and Auditor Competence on Auditor Ability to Detect Indications of Fraud and Professional Skepticism

Agus Sari, Siti Musyarofah, - Prasetyono

Abstract


This study aims to examine the effect of the use of audit tools and the auditor's competence on the ability of auditors to detect indications of fraud and professional skepticism as an intervening variable. This research method uses quantitative methods with data obtained using a questionnaire. The sample of this research is external auditors who work in public accounting firms (KAP) in East Java and DKI Jakarta who meet the specified sampling criteria. Data analysis was performed using SmartPLS. The results showed that the audit tool and auditor competence had a significant influence on the professional skepticism of auditors. The audit tool and auditor competence does not have a direct influence on the ability of auditors to detect indications of fraud, but auditor skepticism has a direct effect on the ability of auditors to detect indications of fraud. Audit tools and competence indirectly affect the ability of auditors to detect indications of fraud through auditor skepticism.

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