This research was conducted in November 2014 – Februari 2015 in Public Accounting Firm Pekanbaru, Padang and Jambi. The main purpose of this research is to analyze The Influence of Application Ethics Rules, Experince and Independence On The Fraud Detection, especially in Public Accounting Firm Pekanbaru, Padang and Jambi. This research consisted of 1(one) the dependent variable which is the F…