Auditor's Ability to Detect Fraud

This research aims to find out whether professional skepticism, independence and competence influence fraud. The population and sample for this research are auditors who work at the South Sulawesi Inspectorate Office. The sampling technique uses purposive sampling technique. The sample in this study was auditors who worked at the South Sulawesi Inspectorate Office. The data collection method uses a questionnaire. The research questionnaire uses a Likert scale. Data analysis used multiple linear regression analysis using Statistical Packages for Social Science (SPSS). The research results show that skepticism, independence, competence and experience of auditors have a positive and significant effect on fraud at the South Sulawesi Inspectorate Office