Open AccessThe determinant factors affecting auditors’ ability to detect fraud: Empirical study at public accounting firms in Jakarta and Tangerang
Author(s) -
Gracia Gracia,
Ratnawati Kurnia
Publication year - 2021
Publication title -
economics, management and sustainability
Language(s) - English
Resource type - Journals
ISSN - 2520-6303
DOI - 10.14254/jems.2021.6-2.10
Subject(s) - audit , accounting , business , competence (human resources) , public accounting , certification , skepticism , auditor independence , walk through test , auditor's report , external auditor , joint audit , psychology , internal audit , economics , management , social psychology , philosophy , epistemology