الدور المعدل للاندماج الوظيفي في العلاقة بين الالتزام الوظيفي و الرضا الوظيفي للمراجع الخارجي : دراسة ميدانية على عينة من مراجعي الحسابات المشتغلين في مدينة مصراتة

الملخص EN

This study aimed at identifying the moderator role the for-job engagement plays in the career commitment-job satisfaction relationship of the external auditor.

The data collected from a sample of external auditors work in Misurata city.

The study sample comprises (37) respondents.

After the sample statistically analyzed using SPSS, Var, 24 & Smart PLS3, in order to test the hypotheses of the study, it revealed that the career commitment doesn't correlate in a positive relationship with the job satisfaction of the external auditor, as well as that the impact of the moderator role the job engagement plays has an insignificant relationship with job satisfaction of the external auditor.

The study recommended that more attention to be paid to the importance of improving the work environment by means of provision appropriate prospects to enable the external auditor works in a convenient way.

Further, the study recommended that external auditors to pay more care to intensive training courses on the occupational and behavioral standards relevant to the accounting and auditing career.