This research was aimed at analyze the influence of time pressure, independency, professional skepticism, and work experience on financial statement fraud detection ability of auditor. The subject in this research that the eksternal auditor who works in The Audit Board of The Republic of Indonesia in Daerah Istimewa Yogyakarta Province. In this research, sample of 37 respondents were selected using purposive sampling. A fourty five questionnaires administered then thirty seven questionnaires were return and could be examined using the multiple linear regression model. Analysis tool used in this research is the SPSS 22. Based on the analysis that have been made the result are the time pressure affected negative on fraud detection ability of auditor. The independency, professional skepticism, and work experience affected positive on fraud detection ability of auditor