• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>International Journal of Business and Management >Does Audit Quality in Libya Meet the International Standards Levels?
【24h】

Does Audit Quality in Libya Meet the International Standards Levels?

机译：利比亚的审计质量是否达到国际标准水平？

获取原文
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

This study provide empirical evidence of the current situation and measure the perceptions of the level of audit quality in Libya by focusing on oil companies. It aims to examine the extent to which Libyan Accountants and Auditors Association (LAAA) and audit firms and play an essential role in enhancing the quality of audit and developing the audit profession. A questionnaire and interviews were used to collect data from audit firm that works in Libya and Libyan oil companies. The study finds that there is a lack of professionalism among auditors in Libya is pervasive and that weaknesses in the current regulatory framework are detrimental and have led to the ineffectiveness of the LAAA. In addition, the ignorance of audit firms in Libya in respect of new services, and the inability of Libya’s education system to produce competent graduates, all contribute to the low level of audit quality that the profession.
机译：这项研究提供了有关当前状况的经验证据，并通过关注石油公司来衡量对利比亚审计质量水平的看法。它旨在检查利比亚会计师和审计师协会（LAAA）和审计事务所的程度，并在提高审计质量和发展审计专业方面发挥重要作用。问卷和访谈被用来从在利比亚和利比亚石油公司工作的审计公司收集数据。该研究发现，利比亚的审计师缺乏专业精神，这是普遍存在的，并且当前监管框架中的弱点是有害的，并导致了LAAA的无效性。此外，利比亚审计公司对新服务的无知，以及利比亚的教育系统无法培养合格的毕业生，所有这些都导致该专业审计质量低下。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号