تأثير مخاطر الأعمال على جودة عملية المراجعة الخارجية في البيئة الليبية

الملخص EN

The current study aims mainly to measure the impact of business risks on the quality of the external audit in the Libyan environment.

This study relying on the descriptive analytical approach, where the questionnaire form was improved and used as a basic method for collecting the study data.The study sample consist of 110 auditors in Libya.

The study results indicate that there is an impact of business risks on the audit quality by auditors’ point of view.

Therefore, the current study recommends that professional organizations should issue integrated studies to guide them in measuring and controlling the risks of the audit profession' practicing.

As well as, working to increase audit offices' interest in professional, environmental, and organizational risks, due to their significant impact on the quality of the external audit.