The effect of auditor experience, type of personality and fraud auditing training on auditors ability in fraud detecting with professional skepticism as a mediation variable

Abstract

The occurrence of fraud or intentional actions that do not appear at the time of auditing will have a negative impact on financial reporting. Along with the development of the times, fraud is increasingly prevalent. And the greater the public demand that the auditor can detect fraud, is something that the auditor must respond to. Data collection was carried out using a questionnaire, with 71 respondents consisting of all auditors working in the Public Accounting Office (KAP) spread across Bali Province. Respondents were selected based on the purposive sampling method. The analysis technique used is Partial Least Square (PLS). The results showed that audit experience, personality type, cheating audit training, and professional skepticism had a significant positive effect on the auditor's ability to detect fraud. And skepticism of being able to become a mediator is partially mediated by audit experience variables, personality types, and fraud audit training on the auditor's ability to detect. Future studies are expected to be able to expand the scope of the research area and use other variables that have not been used in this study.