Audit quality refers to the likelihood and realism of the auditor's identification and reporting of
fraud in the accounting system, as well as the extent to which such findings or fraud are …

The ability to detect fraud is a required skill for auditors. The role of the government's
external audit, the highest auditing board, is very important in realizing transparent …

Auditor is the third line of defence of good governance that can play a role in fraud detection
efforts. Audit quality can be achieved if the auditors meet supervisory standards and …

This study was conducted to analyze and get the empirical evidence to test the influence of
gender, professional skepticism, and time budget pressure on the auditor's ability to detect …

This study aims to analyse the effect of independence, experience, professional skepticism,
and time budget pressure towards the internal auditor's ability to detect fraud. The …

This study was aimed to examine the auditor's experience as moderating to the effect of
investigative abilities and understanding of red flags on fraud detection. There are several …

This study entitled the influence of competency, independence, and professionalism on
detecting fraud with audit quality as an intervening variable, aiming to examine the impact of …

Praise and thank to Allah SWT for the blessing and mercy so author can finally complete this
thesis research entitled,“The Effect of Workload, Professional Skepticism, Audit Experience …

This study aims to examine the effect of competence, professionalism, and audit experience
on the auditor's ability to detect fraud. This type of quantitative research with respondents are …

This research aims to analyze the influence of task specific knowledge, audit tenure, and
time pressure on the ability to detect fraud with professional skepticism as a moderating …