Pengaruh Skeptisme Profesional, Independensi Auditor Dan Pelatihan Audit Terh…

Auditor’s ability in detecting fraud is certain expertise owned by an auditor in finding the impropriety which then the auditor uses their expertise to expose and explain the impropriety itself. The Auditor’s ability must be improved to decrease failure in detecting fraud to keep the reliability of audited financial report. Nevertheless, an auditor is required to remain capable of detecting…