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This study aims to examine the level of skepticism of professional auditors and the understanding of red flags in detecting fraud. Professional auditor's skepticism as an internal auditor factor and understanding red flags as an external auditor factor. This study uses a 2x2 factorial design between subjects. Professional skepticism and understanding of red flags are manipulated at 2 levels namely high and low professional skepticism and high and low understanding of red flags. The experimental subjects were 60 undergraduate accounting students who had studied the auditing process. ANOVA is applied as a tool to test hypotheses. The results show that fraud risk assessment is influenced by professional auditor skepticism and understanding of red flags.

The Role of Professional Auditor Skepticism and Red Flag Understanding in Assessing Risk of Fraud: An Experimental Study