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Auditor compliance in Libya with the rules and ethics of the audit profession

Author

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  • Ibrahim Mehdi AHMED
  • Youssef HMIDI

Abstract

This study (in arabic language) aimed to identify the extent of compliance of external auditors with professional ethics and code of professional conduct in Marzque Strip, which regulate auditors’ behaviors and organize their relationship with clients and stakeholders. In order to achieve the study objectives, the descriptive-analytical method was used due to its suitability for the study topic. A questionnaire was designed as a tool to collect data, this questionnaire was distributed to the study’s population, which consist of (20) auditors, The results showed that: Auditors significantly adhere to the basic principles of ethical behavior, which include (integrity, objectivity, professional competence and due care, confidentiality and professional behavior). Religious, laws and regulations dramatically effect on the degree of auditors’ compliance with the code of professional conduct.

Suggested Citation

  • Ibrahim Mehdi AHMED & Youssef HMIDI, 2018. "Auditor compliance in Libya with the rules and ethics of the audit profession," Journal of Academic Finance, RED research unit, university of Gabes, Tunisia, vol. 9(1), pages 55-77, June.
    • Handle: RePEc:jaf:journl:v:9:y:2018:i:1:n:114
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    More about this item

    Keywords

    ethics; Libya; auditors; éthiques; Libie; Auditeurs;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration
    • N8 - Economic History - - Micro-Business History
    • G3 - Financial Economics - - Corporate Finance and Governance

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