The challenges of the quality of audit evidence in Libya

Mohamed Zakari and Karim Menacere

African Journal of Accounting, Auditing and Finance, 2012, vol. 1, issue 1, 3-24

Abstract: 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 questionnaire was used to collect data regarding the perceptions of the external, internal, state and taxation auditors on the effect of the three selected factors on evidence. To confirm and support the questionnaire findings semi-structured interviews were conducted with four target groups. The results of the study indicate that professional and academic qualifications of the auditor, consistency of evidence, and amount of evidence all have a direct bearing on quality of evidence.

Keywords: Libya; audit evidence; ISA 500; audit quality; evidence quality; auditing; auditor qualifications. (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (4)

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Persistent link: https://EconPapers.repec.org/RePEc:ids:ajaafi:v:1:y:2012:i:1:p:3-24

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