THE RELATIONSHIP BETWEEN AUDIT PROCEDURES, AUDITORS’ EXPERIENCE AND AUDITORS’ RESPONSIBILITY FOR FRAUD DETECTION

Naufal Hazim Widodo (Accounting Department Faculty of Economic and Business Diponegoro University)
Anis Chariri (Accounting Department Faculty of Economic and Business Diponegoro University)

Diponegoro Journal of Accounting
Volume 10, Nomor 1, Tahun 2021

This study investigates the relationship between audit procedures, auditors’ experience, and auditors’ responsibility for fraud detection. Auditors’ responsibility for fraud detection act as the dependent variable, whereas the independent variables, are audit procedures and auditors’ experience. The control variables of the study are gender and position. Empirical test results are obtained from auditors as respondents working at fourteen public accounting firms in Indonesia. The findings show that the audit procedures and auditors’ experience positively influence the auditors’ responsibility for fraud detection. This study contributes to auditing and accounting literature, precisely the fraud detection method, which is used to increase the awareness of fraud risk