How to Cite Widyastari, N. K. W., Badera, I. D. N., & Sisdyani, E. A. (2023). Does skepticism moderates the effect of auditor work experience, independence, and auditor training on auditor ability to detect fraud?. International Journal of Business, Economics & Management, 6(1), 18-26. https://doi.org/10.21744/ijbem.v6n1.2066 ISSN 2632-9476 Submitted: 27 November 2022|Revised: 18 December 2022| Accepted: 09 January 2023 18 Does Skepticism Moderate the Effect of Auditor Work Experience, Independence, and Auditor Training on Auditor Ability to Detect Fraud? Ni Kadek Widnyani Widyastari Faculty of Economics and Business, Udayana University, Denpasar, Indonesia Corresponding author email: widnyaniwidyastari@gmail.com I Dewa Nyoman Badera Faculty of Economics and Business, Udayana University, Denpasar, Indonesia Eka Ardhani Sisdyani Faculty of Economics and Business, Udayana University, Denpasar, Indonesia Abstract---The purpose of this study is to prove and explain empirically the factors that affect the auditor's ability to detect fraud which consists of work experience, independence, and auditor training, and empirically prove and explain skepticismin moderating the effect of audit experience, independence, and auditor training on auditor's ability to detect fraud. The population in this study are auditors working in Public Accounting Firms in the Provinces of Bali & Nusa Tenggara in 2022 with a total of 130 people. The sample used in this study uses the saturated sample method. The data collection method in this study was a survey using a questionnaire. The analysis technique used to answer the problem formulation uses Moderated Regression Analysis (MRA) analysis with the Statistical Product and Service Solution (SPSS) application. The results of the analysis provide evidence that audit experience, independence, and auditor training have a positive and significant effect on the auditor's ability to detect fraud and skepticismcan moderate the effect of audit experience, independence, and auditor training on the auditor's ability to detect fraud. Keywords---auditor, experience, fraud detection, independence, training. Introduction Success in detecting fraudulent acts is thought to originate from the underlying intentions. The underlying intention arises from internal attributions (the auditor's ability to assess fraud) and external attributions (the auditor's difficulty in detecting fraud risk). This is following the attribution theory which explains that the auditor's ability to detect fraud is an internal factor that is owned by the auditor because these factors arise from the efforts of an auditor (Zhang et al., 2007; Reynolds & Francis, 2000) . Attribution theory is used to explain judgment, performance appraisal, and auditor decision-making. This theory is also used to describe how to assess a person's behavior, either from environmental factors or from one's factors (Robbins & Judge, 2008). This theory explains that there is a combination of internal and external forces in a person's behavior. Internal strength is a power from within a person while external strength is a power from outside a person. The independence and skepticism of the auditor is an internal attribution from within the auditor. While work experience and auditor training are external factors (external attributions) owned by the auditor because these factors arise from the environment in which the auditor works (Furiady & Kurnia, 2015; Nunley et al., 2016). Work experience that comes from outside the auditor (external attribution) can affect the auditor's ability to detect fraud (Arsendy et al., 2017). Auditors who have more experience and have encountered fraud cases certainly have more experience which will make it easier for them to identify fraud in financial statements (Faradina, 2016). The