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This research is using quatitive study aimed to see whatever there are auditor’s ability to detect fraud of auditor experience, auditor training, professional skepticism, and auditor independence. This study uses primary data with respondents are seniorr auditors working in accountant publik firm in the DKI Jakarta. Testing the hypotesis in the study was used Multiple Linier Regression Analisys using SPSS analysis tool with a significant level of 5% (0,05). The Result og these test indicate that (1) there is significant influence auditor experience of auditor’s ability to detect fraud, (2) there is no significant influence auditor training of auditor’s ability to detect fraud, (3) there is no significant influence professional skepticism of auditor’s ability to detect fraud, (4) there is significant influence auditor independence of auditor’s ability to detect fraud.

auditor experience, auditor training, professional skepticism, auditor independence, and auditor’s ability to detect fraud