PENGARUH KOMPETENSI, INDEPENDENSI, DAN SKEPTISME PROFESIONAL TERHADAP KEMAMPUAN AUDITOR MENDETEKSI KECURANGAN

Affandi, Abigail Marcia Junandi

Jurnal Riset Akuntansi Politala
Vol 7 No 1 (2024): Jurnal Riset Akuntansi Politala

This research aims to see the effect of competence, independence, and professional skepticism on the auditor's ability to detect fraud. This research was conducted using a literature study method obtained from theoretical studies and relevant previous research. The results of this literature study research indicate that competence has a positive effect on the auditor's ability to detect fraud, independence has a positive effect on detecting fraud in auditors, and professional skepticism also has a positive effect on the auditor's ability to detect fraud.