مدى توفر متطلبات المحاسبة القضائية لدى الخبراء الماليين في ليبيا

الملخص AR

The main objective of the study is to know the availability of judicial accounting requirements for financial experts whose assigned to perform judicial expertise.

The problem of the study is that the profession of judicial accounting in Libya faces challenges and difficulties such as the absence of professional organizations in Libya issue standards and licenses to conduct of jugicial accounting, also the knowledge of characteristics and to be met by the financial expert, as well as the lack of the necessary elements of applying the profession of judicial accounting.

To achieve the objective of the study, 30 questionnaires were given-handed to financial experts who are registerd on Court of Appeal of Al-Bayda and in Al-Bayda primary court until 30/5/2017.

Using the statistical analysis the study found that the absence of professional organizations which deal with judicial accounting in Libya leads to the absence of highly qualified financial experts.

The most important recommendation is the necessity of establishing organizations that are working to develop and organize a profession judicial Accounting in Libya