AN ANALYTICAL STUDY OF THE FACTORS AFFECTING THE QUALITY OF PERFORMANCE OF LIBYAS AUDITORS
This study investigates the factors that may affect the quality of the external auditors performance in Libya, namely, audit experience and level of education, audit fees, the complexity of the task, auditor independence and accountability.To accept or reject the hypotheses, a correlation coefficient was used to test if the studys hypotheses were statistically significant.The results of this study are that experience and continuous education has a direct impact on the quality of the performance of audits in Libya.Whenever any auditor had the necessary experience and continued education, their work improved in terms of quality, accountability and independence which also has a direct impact on the quality of the performance of audits in Libya.Finally, it was found that the complexity of the tasks of checking has a direct impact on the quality of the performance of audit in Libya.
Audit Performance Experience Audit Fees Accountability Independence
Azza S.M Gaballa Zhou Ning
School of Economics and Management, Beihang University, Beijing 100191, China
国际会议
The 12th International Conference on Industrial Management(第十二届工业管理国际会议)
成都
英文
579-584
2014-09-03（万方平台首次上网日期，不代表论文的发表时间）