The challenges of the quality of audit evidence in Libya
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References listed on IDEAS
- Nassr Ahmad & Simon Gao, 2004. "Changes, problems and challenges of accounting education in Libya," Accounting Education, Taylor & Francis Journals, vol. 13(3), pages 365-390.
- Prem Lal Joshi & Ashutosh Deshmukh, 2009. "An empirical analysis of auditors' evidence gathering techniques in Bahrain," Afro-Asian Journal of Finance and Accounting, Inderscience Enterprises Ltd, vol. 1(4), pages 333-352.
- Marc Sim, 2010. "National culture effects on groups evaluating internal control," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(1), pages 53-78, February.
- Ana MORARIU & Tanti CERCEL & Gabriela Felicia CIOCODEI & Flavia STOIAN & Horatiu ROTARU, 2008. "Audit evidence – top argument for final audit opinion," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(36), pages 501-507, may.
- Ohta, Yasuhiro, 2009. "The role of audit evidence in a strategic audit," Journal of Accounting and Public Policy, Elsevier, vol. 28(1), pages 58-67.
- Azham Md. Ali & Mohamad Hisyam Selamat & Juergen Dieter Gloeck & Lee Teck Heang, 2010. "Internal audit in the state and local governments of Malaysia: problems and solutions," International Journal of Accounting and Finance, Inderscience Enterprises Ltd, vol. 2(2), pages 192-219.
- Ramadhan, Sayel, 2009. "Budgetary accounting and reporting practices in Bahraini governmental units: An empirical study," International Business Review, Elsevier, vol. 18(2), pages 168-183, April.
- Ioan Oprean & Georgeta Ancuta Span, 2009. "Ways Of Strenghtening The Statutory Audit Efficiency," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(11), pages 1-25.
- Conor O'Leary & Errol Iselin & Divesh Sharma, 2006. "Audit firm manuals and audit experts' approaches to internal control evaluation," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 3(1), pages 20-40.
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KeywordsLibya; audit evidence; ISA 500; audit quality; evidence quality; auditing; auditor qualifications.;
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