<![CDATA[Abstract, This study aims to determine the effect of audit quality and auditor experience on fraud detection with professionalism as a moderating variable. This research was conducted at the government agency BPKP Representative for the Province of South Sulawesi. The method used is quantitative research with a causality approach. Source of data using questionnaire data collection. Respondents in this study were 36 people. The results showed that audit quality and auditor experience had a positive and significant effect on fraud detection, professionalism did not moderate the effect of audit quality on fraud detection and professionalism moderated the effect of auditor experience on fraud detection. Abstrak, Penelitian ini bertujuan untuk mengetahui pengaruh kualitas audit dan pengalaman auditor terhadap pendeteksian fraud dengan profesionalisme sebagai variable moderasi. Penelitian ini dilakukan pada Lembaga pemerintah BPKP Perwakilan Provinsi Sulsel. Metode yang digunakan yakni penelitian kuantitatif dengan pendekatan kausalitas. Sumber data menggunakan pengumpulan data kuesioner. Responden dalam penelitian ini adalah 36 orang. Hasil penelitian menunjukkan kualitas audit dan pengalaman auditor berpengaruh positif dan signifikan terhadap pendeteksian fraud, profesionalisme tidak memoderasi pengaruh kualitas audit terhadap pendeteksian fraud dan profesionalisme memoderasi pengaruh pengalaman auditor terhadap pendeteksian fraud.]]>
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