<![CDATA[Financial statement fraud continues to impose substantial losses on capital markets and stakeholders globally. Despite growing scholarly interest, the simultaneous moderating effect of auditor experience on the relationships among red flags, professional scepticism, time budget pressure, and fraud detection remains insufficiently examined. This study addresses that gap by investigating how auditor experience conditions these relationships within the Indonesian public accounting context. Using a quantitative survey design, data were collected from 76 auditors across 20 Public Accounting Firms (KAP) in Bali Province, Indonesia, registered with the Indonesian Institute of Certified Public Accountants (IAPI) in 2024 through purposive sampling. Hypotheses were tested using multiple linear regression and Moderated Regression Analysis (MRA). Red flags and professional scepticism exert a positive effect on fraud detection, while time budget pressure exerts a negative effect. Auditor experience significantly moderates the red flags to fraud detection relationship but does not moderate the effects of professional scepticism or time budget pressure. The findings extend attribution theory to the audit context and provide actionable implications for public accounting firms regarding auditor training, workload allocation, and time-budget governance.]]>
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