مدى التزام المحاسبين و المراجعين المهنيين في ليبيا بأخلاقيات و قواعد السلوك المهني : دراسة استطلاعية للآراء المحاسبين و المراجعين المهنيين بديوان المحاسبة بمدينة البيضاء و المحاسبين القانونيين في المكاتب الخارجية

الملخص EN

This study aims to show the extent compliance of professional accountants and auditors in Libya to ethics and rules of professional conduct , The study's population consists of all the legal accountants working in the external offices besides the accountants and auditors at the Accounting Bureau in Al- Bayda .

in order to achieve the study's objectives the descriptive-analytical approach was used due to its relevance to research topic .

A questionnaire was designed to meet the research's objectives as a tool to collect the data .

A total of ( 65) questionnaires were distributed to study's sample and ( 61 ) of them were retrieved.

The SPSS program was used to extract the study's results and test hypotheses.

The study was reached to several results , the most important are : The professional accountants and auditors in Libya are very committed to the basic principles of professional behavior, There is role education stage and the Degree of compliance of accountants and auditors with the principles of professional conduct, the laws are also helped accountants and auditors to comply with professional conduct , The existence of difficulties hinder the commitment to professional behavior in Libya, the most important one is an absence of religious faith in some of the associates of the profession.

The study recommended the need to work on the adoption of the subject of ethics of the profession in the basic courses of accounting modules in universities and higher institutes of Libya And the need to intensify efforts by organizations and trade unions that are concerned with the profession of preparing scientific conferences and symposia that contribute to highlighting the important role of the ethics of the profession, in addition to preparing the qualification courses for the profession before starting to practice the profession, developing the code of ethical conduct of accounting and auditing profession in accordance with international standards .