T This study examines the influence of internal control, auditor competence, andprofessional skepticism on auditors\\\' ability to detect fraud, both partially andsimultaneously. the study is motivated by the increasing number of fraud cases infinancial statements, which require auditors to possess adequate capabilities toidentify indications of fraudulent activities. this research employed a quantitativeapproach using a survey method. the data were collected through questionnairesdistributed to auditors working at public accounting firms (kantor akuntanpublik/kap) in the special capital region of jakarta (dki jakarta). the samplingtechnique used was purposive sampling, involving 155 auditors as respondents. thedata were analyzed using ibm spss statistics 31, including validity testing,reliability testing, classical assumption testing, multiple linear regression analysis,coefficient of determination (adjusted r square), f-test, and t-test. the resultsindicate that internal control, auditor competence, and professional skepticismeach have a positive and significant effect on auditors\\\' ability to detect fraud.furthermore, these three independent variables simultaneously have a positive andsignificant effect on auditors\\\' ability to detect fraud. the adjusted r square valueof 0.889 indicates that 88.9% of the variation in auditors\\\' ability to detect fraud isexplained by internal control, auditor competence, and professional skepticism,while the remaining 11.1% is explained by other variables outside the researchmodel. the findings imply that strengthening the effectiveness of internal controlsystems, enhancing auditor competence, and consistently applying professionalskepticism can improve auditors\\\' ability to detect fraud, thereby enhancing auditquality and the reliability of financial statements.