Dapatkah fraud diungkap melalui Skeptisisme Profesional

Abstract

Examine the role of auditors’ professional skepticism in detecting fraud through a synthesis of various previous studies, in order to provide a comprehensive understanding of the importance of a skeptical attitude in enhancing the effectiveness of fraud detection. This study aims to analyze how professional skepticism contributes to auditors’ ability to detect fraud and to identify factors that strengthen its application in audit practice. Synthesis integrates various empirical and conceptual findings from both national and international literature to provide an understanding of the role of professional skepticism as a tool in detecting and preventing fraud. Study employs a qualitative approach through the observation and exploration of various scientific articles published in national and international journals as well as other media, which are then analyzed using the Miles and Huberman data analysis model, encompassing data collection, data reduction, data presentation, and drawing conclusions. Results of the study indicate that professional skepticism influences auditors’ ability to detect fraud; auditors who exhibit a critical and independent mindset and evaluate the sufficiency of evidence are more effective at identifying fraud. This is supported by individual and organizational factors such as competence, intrinsic motivation, organizational culture, and quality control systems. Professional skepticism not only enhances the effectiveness of fraud detection but also serves as a mechanism for fraud prevention. Theoretically, this study reinforces the development of the concept of professional skepticism in auditing, and practically, it provides a foundation for public accounting firms and professional organizations to foster a skeptical attitude in detecting fraud