مجلة ايكوفاين للدراسات الاقتصادية والمالية
Volume 2, Numéro 2, Pages 64-71

The Effects Of Experience And Education On The Performance Of The External Auditor

Authors : Azza Gaballa .

Abstract

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

Keywords

External Auditor, Experience , Continuous performance education