The Role Of Professional Skepticism In The Effect Be-Tween Fraud Risk Assessment, Audit Experience, And Professional Ethics On Financial Statement Fraud De-Tection: A Conceptual Framework

Objectives:A purpose of this study is about concept between professional skep-ticism, fraud risk assessment, audit experience, professional ethics, through finan-cial statement fraud detection Methodology/Techniques: This study was used by a quantitative approach and focus on audit for professional skepticism, fraud, and financial. Some of the data collection techniques are interviews, focus group discussions (FGD), observation, and documentation. This study also used by 5 likert scale that a validity of data also using Structural Equation Model-SEM based on linear Structural Relationship (LISREL)