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This study aims to analyze the effect of professional skepticism, auditor independence and fraud cheating training on the auditor's ability to detect fraud. The population in this study is the Auditor who works in the Public Accounting Firm in Malang. The sampling technique in this study uses the Non-Probability Sampling technique with the method used Purposive Sampling which means the sampling technique is based on certain criteria such as: (1) Auditors who work in the Public Accounting Firm in Malang (2) Auditors who have a period minimum 1 year work Calculation of sample determination using Slovin formula with the results of the calculation of 51 respondents. Data processed is primary data through surveys by distributing questionnaires which are then analyzed with SPSS 22 Software, data processed using multiple linear regression analysis to test hypotheses. The results of this study indicate that partially the professional skepticism variable influences the auditor's ability to detect fraud, auditor independence affects the auditor's ability to detect fraud, and fraud audit training does not affect the auditor's ability to detect fraud. Simultaneously professional skepticism, auditor independence and cheating audit training affect the auditor's ability to detect fraud. Copyright © Universitas Pendidikan Ganesha. All rights reserved. * Corresponding author. E-mail addresses: lindaindrawati@gmail.com (Linda Indrawati A R T I C L E I N F O Article history: Received 19 August 2019 Received in revised form 16 September 2019 Accepted 15 October 2019 Available online 30 November 2019 Kata Kunci: Skeptisisme Profesional, Independensi Auditor, Pelatihan Audit Fraud dan Kemampuan Auditor untuk Mendeteksi Fraud.

Pengaruh Skeptisisme Profesional, Independensi Auditor dan Pelatihan Audit Kecurangan Terhadap Kemampuan Auditor dalam Mendeteksi Kecurangan