ABSTRACT: Building the trust of users of financial statements requires the existence of high audit quality is one of the main requirements to produce credible financial reports. High audit quality can be achieved if the public accounting firm has competent auditors and an attitude of independence and objective based on the provisions of the Professional Standards of Public Accountants. This standard requires auditors to always use and maintain professional skepticism in their audit assignments.However, until thenccurrently, the public accounting profession is still faced with the problem of audit failure as a result of the lack of application of skeptical behavior which has an impact on the low quality of audits. This study aims to examine the effect of auditor experience, auditor personality on skepticism mediated by intention to behave by collaborating theory planned behavior and Triguna theory on 44 auditors registered at Public Accounting Firms (KAP) throughout Denpasar City in a saturated manner. The hypothesis was tested using PLS-SEM analysis, with the help of SmartPLS 3.2.9Software. The results show that the auditor’s skepticism is influenced by variations in subjective intentions and attitudes. Another finding is that personality has a positive and significant effect on the nature of professional skepticism. Auditor experience has a positive and insignificant effect on professional skepticism.

KEYWORDS -Sceptical Action, Behavioural Intentions, Auditor Experience, Triguna Personality