This study aims to test factors that influence the auditor's ability to detect fraud (empirical study on BPK representative of Lampung and BPKP representative of Lampung). This research is a quantitative study using primary data and obtained through a questionnaire. The subjects in this study were auditors working at the BPK representative of Lampung and BPKP representative of Lampung. In this study the sample amounted to 100 respondents with a purposive sampling method, that is to use all

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... ations that have criteria for auditors who work more than one year.The results of the study state that red flags and independence have a positive effect on the auditor's ability to detect fraud. Meanwhile competence, professional skepticism, and fraud schemes do not affect the auditor's ability to detect fraud.