This study aims to analyze the influence of Independence, Audit Tenure, Workload, Time Pressure on the Ability of Auditors to Detect Fraud, Understanding Entity Conditions as moderating the variable Workload and Time Pressure on Auditor Ability to Detect Fraud and Supervision as moderating variables Workload on Auditors Ability to Detect Fraud. This research is reviewed from the perspective of the Auditor who works at a Public Accounting Firm. Sampling in this study used a purposive sampling method conducted in the Special Province of Yogyakarta. The type of data used is primary data. By adopting attribution theory, this study lowers seven hypotheses tested using analytical tools through the application of SPSS v15. The results showed that Independence had a positive effect on the ability of auditors to detect fraud, workload and time pressure negatively affected the ability of auditors to detect fraud while Audit Tenure had no effect on the ability to detect fraud. Meanwhile, Understanding the Entity's Condition is proven to strengthen the negative influence of Workload on the Auditor's Ability to Detect Fraud. However, understanding the condition of the entity is proven to weaken the negative influence of Time Pressure on the ability of the auditor to detect fraud. Whereas Supervision has been proven to weaken the negative influence of Workload on the Auditor's Ability to Detect Fraud.