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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my-usim-ddms-13099 |
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uketd_dc |
| institution |
Universiti Sains Islam Malaysia |
| collection |
USIM Institutional Repository |
| language |
other |
| topic |
Audit Profession Audit Profession Quality control |
| spellingShingle |
Audit Profession Audit Profession Quality control Mohamed Hasan Mohamed Elkmeshi تقييم جودة المرجعة الخارجية في ضوء المعيار الدولي (ISQC1) لجودة المراجعة في البيئة الليبية |
| description |
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. |
| format |
Thesis |
| author |
Mohamed Hasan Mohamed Elkmeshi |
| author_facet |
Mohamed Hasan Mohamed Elkmeshi |
| author_sort |
Mohamed Hasan Mohamed Elkmeshi |
| title |
تقييم جودة المرجعة الخارجية في ضوء المعيار الدولي (ISQC1) لجودة المراجعة في البيئة الليبية |
| title_short |
تقييم جودة المرجعة الخارجية في ضوء المعيار الدولي (ISQC1) لجودة المراجعة في البيئة الليبية |
| title_full |
تقييم جودة المرجعة الخارجية في ضوء المعيار الدولي (ISQC1) لجودة المراجعة في البيئة الليبية |
| title_fullStr |
تقييم جودة المرجعة الخارجية في ضوء المعيار الدولي (ISQC1) لجودة المراجعة في البيئة الليبية |
| title_full_unstemmed |
تقييم جودة المرجعة الخارجية في ضوء المعيار الدولي (ISQC1) لجودة المراجعة في البيئة الليبية |
| title_sort |
تقييم جودة المرجعة الخارجية في ضوء المعيار الدولي (isqc1) لجودة المراجعة في البيئة الليبية |
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1812444819516030976 |
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my-usim-ddms-130992024-05-29T19:37:07Z تقييم جودة المرجعة الخارجية في ضوء المعيار الدولي (ISQC1) لجودة المراجعة في البيئة الليبية Mohamed Hasan Mohamed Elkmeshi 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. 2020-01 Thesis other https://oarep.usim.edu.my/handle/123456789/13099 https://oarep.usim.edu.my/bitstreams/edb8fc66-85e0-454b-bc19-71b8fc428103/download 8a4605be74aa9ea9d79846c1fba20a33 https://oarep.usim.edu.my/bitstreams/41e1c408-b840-409d-b7b1-c688d34b3025/download 480ef954f4ab56fe400279e4df3c5afa https://oarep.usim.edu.my/bitstreams/657d6816-f4f5-42b8-a00f-d40cce94e2a1/download 9b3458b34118e7891ca465fd76b96364 https://oarep.usim.edu.my/bitstreams/969a58df-369c-4ec4-bcdc-9769e949e5a7/download bd0317e72489685c962401796257c258 https://oarep.usim.edu.my/bitstreams/7f6f807e-8820-4af7-b8e6-6c720961bfd2/download 9caba17e7bf69a9bb9b5b810bfd0570c https://oarep.usim.edu.my/bitstreams/703713de-afac-4ed6-9eb0-bc78e3e9f15e/download c87ace3c31ac5ef02804d494dab1d9bd https://oarep.usim.edu.my/bitstreams/51cf2907-d18a-4b5b-bf17-a2b6de6ae829/download 53c8446c736a2e8bdc22d6cc93f5688d https://oarep.usim.edu.my/bitstreams/9899daa3-f841-49ba-bb32-d804fcb7b163/download d8c1f822318d2f44b495f8be96437cdf https://oarep.usim.edu.my/bitstreams/57e4f51a-c5ce-46a2-9138-c175d1cb6a84/download 934abaacb8e2476d426b6b929856e2bc https://oarep.usim.edu.my/bitstreams/4c6762ac-30e0-4479-b69c-a0ef0e375f4c/download 4227d12d9d5dfb43145859d08ac1274d https://oarep.usim.edu.my/bitstreams/11e31323-8a78-45d4-97bb-1ca6db54e2c4/download 02799149c57a86acf0399f085c73468e https://oarep.usim.edu.my/bitstreams/810d64aa-93b0-4b33-9938-eab62a3e2e21/download 320fabbcd888d3c46e49b099fb76a75a https://oarep.usim.edu.my/bitstreams/3e32211b-e0eb-4eb0-8f10-4c074ba10dd8/download 17fc56fea3d9319b1a4d5df185152475 https://oarep.usim.edu.my/bitstreams/cf60e058-8614-4c27-9967-aad849175717/download f1185f7b515d89efe16e49eadf7b27fe https://oarep.usim.edu.my/bitstreams/21911e4e-0bec-4711-bad0-49962cd91603/download 83d539962a5e3f804431a5449773111e https://oarep.usim.edu.my/bitstreams/1a57c842-f2c6-4768-95a4-967563db1bd2/download 05b91a6325a96114946ab93288788abd https://oarep.usim.edu.my/bitstreams/b83b73e4-8437-41ea-8eb9-cd2d2f919126/download 68b329da9893e34099c7d8ad5cb9c940 https://oarep.usim.edu.my/bitstreams/b61068c4-9cdd-468f-b6c7-bf1fe75f5761/download d4766204b17208a59cab8a9a6eb1bc2b https://oarep.usim.edu.my/bitstreams/a96b6b45-0932-4280-b25a-925b68f9969e/download 6a871e1f6663db8fb1db060c888c33ea Audit Profession Auditing, Internal--Libya Quality control |