The Auditor's Ability In Detecting Fraud Reviewed From Audit Training And Professional Skepticism

Abstract

This research aims to identify or describe a concept or to explain or predict a situation or a
solution to a situation that indicates the type of study to be conducted. This research is
quantitative research using primary data obtained from questionnaires and measured using a
Likert scale. The population in this study was 59 auditor respondents who worked at KAP
Malang City. The sampling technique uses population techniques, namely saturated sampling
or census. The data analysis technique in this research uses multiple linear regression analysis
with the help of SPSS version 26.0. The results of this research show that Audit Training
partially has a positive and significant influence on the auditor's ability to detect fraud.
Professional Skepticism partially has no influence on the auditor's ability to detect fraud.
Although research shows that professional skepticism does not directly affect fraud detection,
it is important for organizations to continue to develop innovative methods to strengthen this
aspect in auditors. Continuous improvement of professional skepticism can be done through
advanced case studies or in-depth discussions of complex fraud scenarios to hone auditor
intuition and caution.