Pengaruh Kemampuan, Pengalaman Dan Skeptisme Profesional Auditor Investigatif…

Abstract: This study aims to determine and examine the factors that affect the effectiveness of the implementation of audit procedures in evidence of fraud. The factors tested in this study were the investigative auditor’s ability, experience and professional skepticism. The source of data used in this study is primary data and data collection is carried out directly using a questionnaire…