Proceedings of the 1st International Conference on Research in Social Sciences and Humanities (ICoRSH 2020)

The Effects of Red Flags and Auditor’s Professional Skeptism on Auditor’s Proficiency in Implementing Fraud Detection (A Case Study at Public Accounting Office in Makassar)

Authors
Andi Arifwangsa Adiningrat1, Sitti Marhumi2, Masrullah3, Andi Nur Fitrianti4
1,2,3,4Faculty of Economics and Business Universitas Muhammadiyah Makassar, Indonesia
Corresponding author: andiariefky@unismuh.ac.id
Corresponding Author
Andi Arifwangsa Adiningrat
Available Online 16 November 2021.
DOI
10.2991/assehr.k.211102.127How to use a DOI?
Keywords
Audting; Red Flags; Auditor Professional Skeptism; Fraud
Abstract

The auditor’s ability to deal with fraud that can occur in the audit is very important for the auditor, therefore, the auditor needs to measure the types of fraud that are experienced, as well as ways to detect fraud and its types. Methods that can be used to check for fraud include looking at signs, signals, or red flags of an action that is suspected of causing or potentially causing fraud. This study aimed to examine the effects of auditor’s professional caution and skepticism on the auditor’s ability to carry out fraud detection. The output target in this study was to produce publications in journal articles, as well as teaching materials in auditing practice courses and financial accounting The research method was use primary data obtained by distributing questionnaires to auditor respondents at KAP in Makassar with incidental sampling techniques during this research. The research also used a qualitative analysis tool. The research results revealed that the use of red flag method in carrying out fraud detection by being vigilant when alerting of significant, complex and unusual transactions and an auditor had the competence and professional skills carefully in auditing financial statements.

Copyright
© 2021 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

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Volume Title
Proceedings of the 1st International Conference on Research in Social Sciences and Humanities (ICoRSH 2020)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
16 November 2021
ISBN
978-94-6239-448-3
ISSN
2352-5398
DOI
10.2991/assehr.k.211102.127How to use a DOI?
Copyright
© 2021 The Authors. Published by Atlantis Press SARL.
Open Access
This is an open access article under the CC BY-NC license.

Cite this article

TY  - CONF
AU  - Andi Arifwangsa Adiningrat
AU  - Sitti Marhumi
AU  - Masrullah
AU  - Andi Nur Fitrianti
PY  - 2021
DA  - 2021/11/16
TI  - The Effects of Red Flags and Auditor’s Professional Skeptism on Auditor’s Proficiency in Implementing Fraud Detection (A Case Study at Public Accounting Office in Makassar)
BT  - Proceedings of the 1st International Conference on Research in Social Sciences and Humanities (ICoRSH 2020)
PB  - Atlantis Press
SP  - 951
EP  - 956
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.211102.127
DO  - 10.2991/assehr.k.211102.127
ID  - Adiningrat2021
ER  -