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2024 | OriginalPaper | Chapter

Auditors Ability in Detecting Fraud: Evidence from External Auditor in Bali

Authors : Nyoman Sri Subawa, Fellicia Ayu Ningrat, Made Srinitha Millinia Utami, Nyoman Sridiva Dian Prabarini, Ni Kadek Winda Yanti, Ida Nyoman Basmantra

Published in: Technology and Business Model Innovation: Challenges and Opportunities

Publisher: Springer Nature Switzerland

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Abstract

The chapter delves into the critical factors affecting an external auditor's ability to detect fraud, highlighting the significant impact of auditor experience, independence, and competence. It also introduces the concept of professional skepticism as a moderating variable, influencing the relationship between these factors and fraud detection capabilities. Through a study conducted in Bali, the research provides valuable insights into how these elements interplay, offering a comprehensive analysis that contributes to the understanding of fraud detection in auditing practices.

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Title: Auditors Ability in Detecting Fraud: Evidence from External Auditor in Bali
Authors: Nyoman Sri Subawa
Fellicia Ayu Ningrat
Made Srinitha Millinia Utami
Nyoman Sridiva Dian Prabarini
Ni Kadek Winda Yanti
Ida Nyoman Basmantra
Publisher: Springer Nature Switzerland
Book: Technology and Business Model Innovation: Challenges and Opportunities
Print ISBN: 978-3-031-53997-8

Electronic ISBN: 978-3-031-53998-5

Copyright Year: 2024
DOI: https://doi.org/10.1007/978-3-031-53998-5_46

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