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.
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 -