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The challenges of the quality of audit evidence in Libya


  • Mohamed Zakari
  • Karim Menacere


This paper attempts to investigate the quality of audit evidence obtained by auditors in the Libyan context. In particular, this study explores the effects of the professional and academic qualifications of the auditor, consistency of evidence, and amount of evidence on the evidence. A questionnaire was used to collect data regarding the perceptions of the external, internal, state and taxation auditors on the effect of the three selected factors on evidence. To confirm and support the questionnaire findings semi-structured interviews were conducted with four target groups. The results of the study indicate that professional and academic qualifications of the auditor, consistency of evidence, and amount of evidence all have a direct bearing on quality of evidence.

Suggested Citation

  • Mohamed Zakari & Karim Menacere, 2012. "The challenges of the quality of audit evidence in Libya," African Journal of Accounting, Auditing and Finance, Inderscience Enterprises Ltd, vol. 1(1), pages 3-24.
  • Handle: RePEc:ids:ajaafi:v:1:y:2012:i:1:p:3-24

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    References listed on IDEAS

    1. 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.
    2. 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.
    3. Marc Sim, 2010. "National culture effects on groups evaluating internal control," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(1), pages 53-78, February.
    4. 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.
    5. 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.
    6. 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.
    7. 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.
    8. 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.
    9. 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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    1. repec:eee:riibaf:v:41:y:2017:i:c:p:1-15 is not listed on IDEAS
    2. repec:hur:ijaraf:v:7:y:2017:i:3:p:14-23 is not listed on IDEAS


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