The Effect Of Independence, Integrity, Professional Skepticism, and Spiritual Intelligence On Auditor’s Ability In Fraud Detection

The auditor is one of the professions in the business environment of its existence from time to time are increasingly recognized by the business community. The role of the auditors it is extremely needed by the business world because the growing world of so often rampant fraud practices happening which is done by irresponsible parties. This conditions, encourage the auditors to understand the implementation of ethics that apply in carrying out their profession. As for independence, integrity, professional skepticism, and spiritual intelligence are believed to be able to assist the auditor in finding things that deviate far from moral activities, such as fraud. Detecting fraud early, are believed to reduce fraud which is often lively going in the business world so in this study will test whether independence, integrity, professional skepticism, as well as spiritual intelligence auditors, can affect fraud detectio