العوامل المؤثرة على استقلال مراجع الحسابات الخارجي من وجهة نظر مراجعي الحسابات الخارجيين في ليبيا

Abstract

This study aims at analyzing the factors affecting the independence and impartiality of the external auditor and examining the impact of these factors on their independence in the auditing environment in Libya. The most important of these factors are (the size of audit office, the competition between audit offices, the provision of services by the auditor, the length of the auditor's relationship with the audit client, the financial interests and the personal relations of the auditor). The descriptive approach is used to conduct this study, and a questionnaire is used as a tool for collecting the relevant data and also to achieve the objectives of the study. It was distributed to the external auditors, as well as to the staff of the Audit Bureau in Libya. A number of statistical methods were used such as standard deviations, mean, T test and other relevant methods in order to analyze and examine the hypotheses. The most important findings of the study that there is a statistically significant effect on the factors studied and the independence of the external auditor.