An Analysis of Auditors’ Characteristic and Non-Characteristic Components on Detecting The Fraudulent Occurrences in Public Sectors

This study is to examine the influence of auditors’ characteristic and non-characteristic components on detecting fraudulent occurrences in public sectors. Specifically, this focuses financial statement fraud as it has most negative impacts society beyond. developed by empirical evidence from Indonesian external auditors. The author initial stage creates hypotheses explain interaction processes between results concluded that audit procedures strategies have a significant effect sector organizations. Meanwhile, auditors competence not significantly responsible independence professional skepticism reports Thus, auditor objectivity no success