Analisis Skeptisisme Profesional Auditor, Proses Pengumpulan Bukti Audit dan Pendeteksian Tindak Fraud Pada Senior Auditor di Kap Af. Rachman Soejipto Ws

Abstract

Fraud often occurs in various institutions, therefore, steps and actions are needed by an auditor to detect fraud. This study aims to analyze the influence of auditors' professional skepticism and the audit evidence collection process in effectively and efficiently detecting fraud in clients handled by a senior auditor. The research method used is descriptive qualitative with data collection techniques in the form of in-depth interviews and field observations conducted from the perspective of a senior auditor at KAP AF Rachman Soejipto WS, Bandung. The results show that the application of auditors' professional skepticism has a significant effect on the audit evidence collection process, which can support more accurate fraud detection. This is because with professional skepticism, an external auditor can collect audit evidence properly, thus increasing the opportunity to detect fraud. In conclusion, professional skepticism significantly assists auditors in collecting sufficient evidence to draw conclusions about whether the financial statements are presented fairly without any indication of fraud. The implications of this study emphasize the importance of increasing skepticism in auditing practices to improve the quality of fraud detection and the reliability of financial statements.

Keywords

Skepticism; Professional; Auditor; Fraud; Evidence; Audit; Financial Statements