Auditor Competence, Auditor Independence, Auditor Experience, Audit Fees and Time Budget Pressure against Fraud Detection

Pratiwi, Wike; Rizal, Noviansyah; Indrianasari, Neny Tri; Wiyono, M. Wimbo; Ifa, Khoirul

doi:10.5373/jardcs/v11i12/20193208

Cited by 3 publications

(1 citation statement)

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“…According to Pratiwi et al (2019), if the auditor's independence is low, the auditor will not be able to detect fraud, because the auditor believes the assertions given by management without being supported by available assertion evidence. The high independence of an auditor makes the audit quality provided more reliable.…”

Section: The Effect Of Independence On the Auditor's Ability To Detec...mentioning

confidence: 99%

Does skepticism moderates the effect of auditor work experience, independence, and auditor training on auditor ability to detect fraud?

Widyastari

Badera²,

Sisdyani³

2023

ijbem

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The purpose of this study is to prove and explain empirically the factors that affect the auditor's ability to detect fraud which consists of work experience, independence, and auditor training, and empirically prove and explain skepticismin moderating the effect of audit experience, independence, and auditor training on auditor's ability to detect fraud. The population in this study are auditors working in Public Accounting Firms in the Provinces of Bali & Nusa Tenggara in 2022 with a total of 130 people. The sample used in this study uses the saturated sample method. The data collection method in this study was a survey using a questionnaire. The analysis technique used to answer the problem formulation uses Moderated Regression Analysis (MRA) analysis with the Statistical Product and Service Solution (SPSS) application. The results of the analysis provide evidence that audit experience, independence, and auditor training have a positive and significant effect on the auditor's ability to detect fraud and skepticismcan moderate the effect of audit experience, independence, and auditor training on the auditor's ability to detect fraud.

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Section: The Effect Of Independence On the Auditor's Ability To Detec...mentioning

confidence: 99%