<![CDATA[This study aims to examine the influence of professional skepticism, competence, time constraints, and red flags on auditors’ ability to detect fraud. The population consisted of auditors working at Public Accounting Firms (KAP) in East Jakarta, with a total of 52 respondents selected using convenience sampling. Primary data were collected through structured questionnaires, and multiple linear regression analysis was employed to test the hypotheses. The results reveal that professional skepticism has a positive and significant effect on auditors’ fraud detection ability. In contrast, competence, time constraints, and red flags show no significant effect. These findings suggest that professional skepticism plays a central role in enhancing fraud detection, while technical competence and fraud indicators require further integration with critical judgment and professional awareness. The study implies that audit firms should prioritize strengthening professional skepticism through training and ethical reinforcement to improve fraud detection effectiveness. However, the study is limited by the small sample size, restricted research scope, and limited variables. Future research is recommended to expand the sample coverage, include additional influencing factors such as auditor independence or organizational support, and adopt mixed-method approaches to provide deeper insights into fraud detection practices.]]>
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