أثر تطبيق عناصر رقابة الجودة على جودة التقارير بديوان المحاسبة الليبي وفق معيار منظمة الإنتوساي 40
Year: 2021
Type: article
Study design: Observational Study
Abstract: This study mainly aims to identify the impact of applying the elements of quality control on the quality of reports in the Libyan Audit Bureau in accordance with INTOSAI Standard (40)، to contribute to the development of quality control andincrease the reliability of financial reports. To achieve the objectives of the study، the descriptive - analytical approach wasapplied on in the study procedures، where questionnaires were designed to suit the subject and objectives of the study.The study community was represented in the financial auditors of the General Administration of the Libyan Audit Bureau، who numbered about 191 autitors. As a result of the homogeneity of the study community and the concentration of most of the financial auditors in the General Administration of the State Audit Bureau، the researcher chose the General Administration of the State Audit Bureau as a study population. Due to the difficulty of communicating with all the groups of society، A stratified random sample was used from the total population size، using the sample size law، and the sample amounted to 128 individuals. The study concluded that there is an impact in the application of all elements of the (INTOSAI) standard (40) “Quality Control” on the quality of reports issued by the Libyan Audit Bureau، in all respects. In the following descending order (Human Resources، Ethical Equirements ، Mission Performance، Monitoring، Leadership Responsibility، Acceptance and Continuity).
Source: Accounting Studies
Author: Libyan Accounting and Auditing syndicate (LAAS)
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W6968245691