PROFESSIONAL SCEPTICISM AND AUDITORS ABILITY TO DETECT FRAUD BASED ON WORKLOAD AND CHARACTERISTICS OF AUDITORS by NI NYOMAN AYU SURYANDARI, ANIK YUESTI, Scientific Research Journal (Scirj), Volume V, Issue IX, September 2017 Edition

Scirj Volume V, Issue IX, September 2017 Edition
ISSN: 2201-2796

PROFESSIONAL SCEPTICISM AND AUDITORS ABILITY TO DETECT FRAUD BASED ON WORKLOAD AND CHARACTERISTICS OF AUDITORS

NI NYOMAN AYU SURYANDARI, ANIK YUESTI

Abstract: Fraud detection ability of auditors means a process where auditors found the offense committed intentionally that resulted misstatements in the financial statements. Auditors must understand the red flags of fraud which is a sign of cheating is seen from the trail left by the action of fraud perpetrators, so it takes the attitude of skepticism from an auditor. This study aimed to examine the effect of workload, characteristics of auditors of the professional skepticism and the ability to detect fraud. Myers Briggs Type Indicator (MBTI) was used to classify the personality of the auditor. Respondents in this study were obtained from the 37 auditor in public accounting firm registered in Bali. Data collection methods in this research use a questionnaire. The analysis tool used is Partial Least Square (PLS). This study shows that the variable workload and the type of personality do not affect the professional skepticism and fraud detection ability of auditors. While variable auditors experience have affect positive on professional skepticism and fraud detection ability of auditors.

Reference this Paper: PROFESSIONAL SCEPTICISM AND AUDITORS ABILITY TO DETECT FRAUD BASED ON WORKLOAD AND CHARACTERISTICS OF AUDITORS by NI NYOMAN AYU SURYANDARI, ANIK YUESTI published at: "Scientific Research Journal (Scirj), Volume V, Issue IX, September 2017 Edition, Page 109-115 ".

Search Terms: Workload, Auditors experience, personality types, Skepticism, fraud detection ability, Bali, Indonesia

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