• TRIES ELLIA SANDARI Universitas 17 Agustus 1945
Keywords: Audit Risk, Fraud Detection, Forensic Auditor Professionalism.


The purpose of this study is to see the effect of audit risk on fraud detection and the professionalism of auditors where the Standards approved by Indonesia for Audit, according to SA 245 A37 regarding audit procedures that respond to the results of risk assessment of maerial misstatement due to fraud at assertion level and SA 245 A25 which states that the risk of fraudulent factors related to financial statements containing fraud and misuse of assets. The purpose of this study is to examine which audit risk factors are most likely to affect fraud detection by auditor professionalism. The experimental approach was adopted by sending questionnaires to 200 government auditors and independent auditors who had handled fraud cases. Where 116 auditors have filled out questionnaires about the level of audit risk and detection of fraud and professionalism of auditors by using a test model with the outer model or measurement model and inner model. Data analysis techniques used in this study are Structural Equation Modeling (SEM) using the help of Partial Least Square (PLS) software. Hypothesis testing results with a significance level of 5% and t-table 1,960. The results show that there is a significant influence between audit risk factors on fraud detection and auditor professionalism. This finding can provide insight into audit risk experienced by the auditor during detecting fraud is one of the things that must be experienced by a professional auditor in handling fraud cases.