حاجات مراجعي الحسابات في البيئة الليبية إلى مهارات المحاسبة الجنائية : دراسة مقارنة بين مراجعي الحسابات في مكاتب المراجعة القانونية و المراجعين الماليين بديوان المحاسبة

الملخص EN

This study aims at determining the extent of need certified public accountant and financial auditors of the accounting Bureau to forensic accounting skills during do them jobs.

In order to achieve this objectives, (105) questionnaires were distributed, ( 57 ) were collected back , these questionnaires subjected to descriptive statistics analysis, T test and analysis of variance.

The study concluded that the auditors in Libyan environment need to forensic accounting skills and no significant statistical difference in need educational and expertise qualification in the fields of forensic accounting between certified public accountant and financial auditors of the accounting Bureau and.

The study mainly recommends the necessity to give more importance to the forensic accounting by all the accounting profession associations in Libya.