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 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...