摘要：This research aims to analyze the effect of fraud risk assessment, auditor’s experience, and personality type to auditor’s ability in detecting fraud through professional scepticism as an intervening variable. The population and sample of this study was all of auditors who worked on public accounting firms in Semarang City. The technique for taking the sample used convenience sampling. There were 53 auditors as the samples in this research. Data was collected by applying questionnaire method. Data analysis method of this study used multiple regression analysis and sobel test. The result showed that fraud risk assessment had a significant positive effect on auditor’s ability in detecting fraud. Audit experience and personality type partially did not have significant effect on auditor’s ability in detecting fraud. Professional scepticism could mediate the relation of influence between fraud risk assessment and auditor’s experience on auditor’s ability to detect fraud. whereas, professional scepticism could not mediate the relation of influence between personality type towards auditor’s ability to detect fraud.
其他摘要：Tujuan penelitian ini adalah untuk menganalisis pengaruh fraud risk assessment, pengalaman auditor, dan tipe kepribadian terhadap kemampuan auditor dalam mendeteksi kecurangan dengan skeptisme profesional sebagi variabel intervening. Populasi dan sampel p
关键词：Fraud Risk Assessment; Auditor Experience; Personality Type; Professional Skepticism; Auditor's Ability To Detect Fraud
