دور نقابة المحاسبين و المراجعين الليبيين في تطوير جودة المراجعة

الملخص EN

This study is an attempt aims to analyze the role of the Syndicate of External Auditors of Libyans in the development of the quality of the audit profession.

The study showed that the Syndicate does not provide the required effort to develop the quality of the audit profession.

The study tried to point out some of the obstacles that stand obstacle to the Syndicate in order to play its role for the development of the audit profession.

The study ended to come up with some recommendations that could help to raise the level of quality of audit services.