مجلة ايكوفاين للدراسات الاقتصادية والمالية
Volume 2, Numéro 2, Pages 64-71
2021-01-05
Authors : Azza Gaballa .
The nature of the client-auditor relationship is a critical issue for stakeholders and other users of the audited financial statements. This type of relationship is predicated on trust; however, it is susceptible to differing motives, conflict of interest, and information asymmetries. and quality performance of the external auditor is crucial to users of audited financial statements A number of factors and impact the quality performance of the external auditor, This study investigates Factors that may affect the quality of the performance of the external auditor in Libya To achieve study of the objectives the following hypotheses were developed, H1: audit quality performance correlates positively with audit experience and continuing education . To accept or reject these hypotheses, Questionnaire was used to collect data, was used (correlation coefficient) to test hypotheses of the study if they are statistically significant or not. External Auditor, Experience , Continuous performance education
External Auditor, Experience , Continuous performance education
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Redjem Khaled
.
Ouaden Bachir
.
pages 219-235.
Boulkara Amina
.
Boucheriba Mohamed
.
pages 116-134.
بوسعدية مسعود
.
قمان مصطفى
.
ص 51-71.