PERAN AUDITOR DALAM DETEKSI FRAUD AUDIT UMUM (KAP DRS. ARIEF H. P. & REKAN)

Abstract

This article discusses the findings of fraud in audit practice at KAP Drs. Arief H. P. and Colleagues with a focus on the role of coincidence and auditor foresight in detecting fraud. This research conducted qualitative research and conducted in-depth interviews with experienced auditors. Although the study by (Sudarmadi, 2023) emphasized the need for forensic audits to detect fraud, and other studies (Kassem and Omoteso, 2023) highlighted the effectiveness of general audits, this study specifically explored the dynamics of fraud detection in the context of general auditing conducted by external auditors, focusing on the role of 'chance' and the foresight of general auditing auditors in detecting fraud. Although no fraud was detected during general audits in this case study, this study revealed that the detection of potential fraud in general auditing is more common through the identification of misstatements. Auditors face challenges in identifying misrepresentations by clients that are often caused by time pressures. This study emphasizes the importance of auditor competence and compliance with audit procedures in detecting potential fraud. These findings provide insight into the challenges auditors face in maintaining the integrity of financial statements and the need to improve audit procedures to support fraud detection.