This study aims to examine and analyze the effect of red flags, competence, and brainstorming on fraud detection with auditor professional skepticism as moderating variabel. The research object in this study was the auditors in BPK RI representatives of South Sulawesi Province. The total sample was 49 auditors. The technique of determining the sample uses a census method, that was, the entire populations were used as a research sample. In this study the method used was explanatory research.data collection used a quesionnaire instrument. Data were analyzed using moderated regression analysis processed with SPSS. The result show that red flags, competence, and brainstorming significantly affect the fraud detection. Auditor professional skepticism moderates and strengthens the effect of red flags, competence, and brainstorming on fraud detection.

Keywords : Red Flags; Competence; Brainstorming; Fraud Detection; And Auditor Professional Skepticism