This paper attempts to investigate the quality of audit evidence obtained by auditors in the Libyan context. In particular, this study explores the effects of the professional and academic qualifications of the auditor, consistency of evidence, and amount of evidence on the evidence. A...

Purpose – This paper aims to examine the role and significance of accounting and auditing in developing countries - Arab countries in creating transparency and drive for the national economy. It provides contextual background information on the state of Accounting in Arab countries. This paper...

The study aims to investigate the selected problems that may effect on auditor's efficiency. In order to achieve study objective, the questionnaire was designed and distributed for Libyan external auditors. SPSS was used to analyze the respondents of participants. The main finding was indicated...

Purpose - This paper investigates the extent of sufficiency and appropriateness of audit evidence obtained by auditors in the Libyan context. Particularly, this study examines the effects of the types of evidence on the quality of auditor's decision.Design/methodology/approach - A questionnaire...