مدى توافق محتويات تقرير مراجعي الحسابات العاملين بديوان المحاسبة الليبي مع متطلبات معيار المراجعة الدولي رقم (700)‎ المعدل

الملخص EN

The study aims to identify to what extent that audit reports written by auditors work at Libyan Audit Bureau (LAB) are compatible with the adjusted international audit standard requirements (ISA NO.

700) concerning the financial statements.

An empirical study was conducted on a sample of auditors from LAB in the city of Tripoli, in order to explore their views on the study problem.

The study followed a deduction and induction approach, utilizing a questionnaire policy as a tool for gathering data.

Descriptive and practical statistics technique also used to analyze the data gathered, and test the study hypotheses.

A statistics Technique was conducted by using the Sign Test, in order to test the study hypotheses, and all the analyzes and tests were employed through utilizing SPSS statistical software.

The study concluded that there is a general agreement between the participants with regard of the effect of all independent variables of the study {Report of Auditors components accounts according to the adjusted international auditing standard (ISA NO.

700) adjusted on the dependent variable, which is the audit report content.