واقع أخلاقيات مهنة المراجعة في ليبيا : من وجهة نظر أعضاء هيئة التدريس بأقسام المحاسبة في بعض الجامعات الليبية

الملخص EN

This study aims to identify the reality of Auditing Profession Ethics in Libya from the viewpoint of the staff members within accounting departments at some Libyan universities (Benghazi, Omar El Mokhtar and Sirte).

In order to achieve the study purpose, a questionnaire is designed and mainly used to collect data.

Data are analyzed using statistical methods.

Finally, the study concludes that there is a commitment by Libyan external auditors toward auditing ethics such as honesty, objectivity...

etc.

In addition, there are no differences between the opinions of staff members within accounting departments at some Libyan universities due to differences of; gender, qualifications, experience in teaching, and academic degrees.