<![CDATA[This study aims to analyze the effect of work experience, professional skepticism and independent auditors on client fraud detection. Primary data is the result of a questionnaire from the Palembang City Public Accountant Office. The statistical method uses multiple linear regression. The sample method uses convenience sampling. Hypothesis testing of the coefficient of determination, F test, and t test. The results of the multiple linear regression test can show that there is a significant positive effect of the work experience, professional skepticism and independence variables on the detection of client fraud, where Y = 1.575 + 0.036X1 + 0.586X2 + 0.542X3 + e. The result of the coefficient of determination stated that 89.5% of the detection of fraud by this study. The F test (simultaneous) shows that work experience, professional skepticism, and independence jointly influence fraud detection with Fcount> Ftable (79.686> 3.19) and the significant level is less than 0.05 (0.000 <0.05) . The results of the t test (partial) show that professional and independent skepticism has a significant effect on fraud detection with the statistical results for the variable professional skepticism, namely tcount 2.847, which means tcount> ttable (2.847> 2.048) and the level of sig. below 0.05, which is 0.008. As for the independence variable, the t-count value is 3.841, which means that tcount> ttable (3.841> 2.048) and the significant level is below 0.05 (0.001 <0.05). Work experience has no effect in the detection of fraud with the results of statistical data tcount of 0.300, which means that tcount <ttable (0.300 <2.048) and a significant level above 0.05 is 0.766> 0.05.Keywords: work experience, skepticism, independence, cheating]]>
