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)

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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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  -