The purpose of this study was to determine the effect of competence, independence threats to auditors and audit risk on fraud detection (fraud). The population used in this study were employees / auditors. Respondents in this study amounted to 40 respondents at the Public Accountant Office Semarang. The data analysis technique used is multiple regression analysis. The results of this study indicate that Auditor Competence and Auditor Independence Threats Auditor has no effect on Fraud Detection. Audit Risk has a positive effect on Fraud Detection.