تقييم جودة المرجعة الخارجية في ضوء المعيار الدولي (ISQC1) لجودة المراجعة في البيئة الليبية
The decline in auditors’ reputation and auditing quality is considered a major problem faced by the audit profession. This results in the increasing proliferation of audit risks, thereby undermining confidence among the beneficiaries and those who depend on the audit services. Therefore, this study...
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| 總結: | The decline in auditors’ reputation and auditing quality is considered a major problem faced by the audit profession. This results in the increasing proliferation of audit risks, thereby undermining confidence among the beneficiaries and those who depend on the audit services. Therefore, this study aimed to identify the extent to which Libyan audit offices adhere to the application of International Standard on Quality Control (ISQC1) guedelines issued in 2009 by the International Federation of Accountants (IFAC).It also examined the impact of the religious dimension in the light of ISQC1 on the auditing standard quality. To achieve the objectives of the study, a set of questionnaires was designed as an instrument to collect information from the external auditing offices as the target audience using random sampling techniques. Descriptive and inferential statistics tools such as Statistical Package for Social Sciences (SPSS) and Analysis of Moment Structures (AMOS) software were used to analyse the data. A model based on the Structural Modelling (SEM) was developed and used for confirmatory factor analysis. The study findings revealed that audit offices relatively applied the ISQC1 requirements except for the ‘documentation’ factor, which had positive influences on the performance. The study also found that the auditors’ religious dimension had a reasonable degree of influence towards the relationship between the extent of auditors’ compliance with the quality control standard (ISQC1) and the quality of the audit. The concluded with a set of recommendations that would contribute and promote the rise of the audit profession status and enhance the quality of audit services.The most prominent suggestion is the request to review the Law of Practising Audit Profession No.116 of 1973 in its entity by competent authorities and the need to incledu legal articles relation to the mandatory application of control standards to ensure quality auditing processes. |
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