Resumen de Identification of the Ability of External Auditors to Detect Audit Fraud

Yogi Ginanjar, Ayu Gumilang Lestari, Hani Sri Mulyani, Meli Wida Rahmayani, Nita Hernita, Wulan Riyadi

• Purpose: To find out the determinants of Detect Audit Fraud.

    Theoretical framework: Professional skepticism, auditors' ability and detect fraud. This topic was adopted from several theoretical studies and previous research which was incorporated into a single factor influencing external auditors to detect to audit fraud.

    Design/methodology/approach: This study used a quantitative approach with an explanatory design using a survey method. The sample in this study were auditors who were members of KAP with a total sample of 61 samples. This study uses a 5-point Likert scale to collect research data.

    Findings: The results of the study show that 1) The independent variables Professional skepticism and auditors' abilities have a positive and significant effect on external auditors detecting to audit fraud with a large effect of 71.6%, while the remaining 29.4% are other factors not included in this model; 2) Professional skepticism and auditors' abilities have a positive and significant effect on external auditors detecting to audit fraud; 3) The auditors' ability variable has no effect on external auditors detecting to audit fraud.

    Research, Practical & Social Implications: We recommend a future research agenda related to external auditor detect to audit fraud as a result of analytical skills and audit delay to become an integral role model.

    Originality/value: Most of the previous studies only used variables partially and no one has broken down KAPs by region. However, a thorough and complete description of these factors along with the specifications of an auditor who has specific experience is the target of the importance of our research.