مسؤولية مراجع الحسابات في كشف الغش و الأخطاء في القوائم المالية : دراسة ميدانية على مكاتب المراجعة في كل من الخمس-زليتن-مسلاته بدولة ليبيا

الملخص EN

The objective of the research is to identify the professional responsibility that auditors should have to detect fraud in the financial statements, as well as the extent to which they have sufficient experience to detect misappropriations and detect the risks of fraud.

The research was based on the comprehensive inventory method when distributing the questionnaire.

And the number of questionnaires distributed (50).

The researcher used the method of manual analysis to reach the results.

The researcher concluded that the auditors are practicing their profession according to the international auditing standards.

This is consistent with the requirements of the surrounding environment.

It also helps to detect fraud and mistakes in the financial statements.

They also have professional experience and scientific and practical efficiency.

The research recommended that professional organizations should establish rules and laws that define the responsibility of auditors in detecting fraud and embezzlement, and work to impose some mechanisms to monitor the quality of performance of the audited audit offices, as well as the compatibility between audit mechanisms and international auditing standards