ABSTRACT This study aims to examine: 1) the effect of workload on auditor professional skepticism, 2) the effect of experience on auditor professional skepticism, 3) the effect of independence on auditor professional skepticism, 4) the effect of competence on auditor professional skepticism. The population used in this study is auditors who work in KAP Pekanbaru, Padang, and Batam City, whose …