SKEPTISISME PROFESIONAL AUDITOR DALAM DETEKSI KECURANGAN SIKLUS PENJUALAN: KASUS CHINA EVERGRANDE

Abstract

This study examines how professional skepticism was exercised by the auditor in detecting fraud in the sales cycle of China Evergrande Group. Using a qualitative single-case library research design, it analyzes secondary data consisting of scholarly articles published between 2021 and 2026, regulatory statements, and reputable news reports. Four indicators of professional skepticism were assessed: questioning mind, critical evaluation of evidence, independent verification, and autonomy in determining audit scope and samples. The results show that the fraud took the form of accelerated revenue recognition on presold properties that had not met the criteria for transfer of control. According to regulators, 88% of the auditor's observation records on Evergrande's projects were untrue, on-site inspections failed to detect unfinished properties, and properties designated by the client as off-limits were excluded from audit samples. None of the four indicators was met. The findings indicate that the failure lay in converting skeptical judgment into skeptical action, in firm-level quality control, and in client influence over audit scope, rather than in the absence of audit procedures. The study recommends documented justification for every sample exclusion on revenue accounts and independently traceable physical verification of presale projects.