إدراك المراجع الخارجي الليبي بأهمية تطبيق المراجعة الإلكترونية في عملية المراجعة من وجهة نظر المراجعين الخارجين بمدينة طرابلس

Abstract EN

The main objective of this study is to determine the extent to which the Libyan External Auditor recognizes the importance of applying electronic auditing in the audit process from the point of view of external auditors.

To achieve these goals, the study used the descriptive analytical approach through a survey questionnaire that was conducted and distributed to a random sample of (111) forms on a sample of audit offices in Tripoli, and in the end (67) questionnaires were returned.

The study produced several findings: The Libyan External Auditor is fully aware of the importance of applying electronic audit procedures, The study also found difficulties in applying electronic audit by external auditors, Based on the results of the study, the researcher recommended that official bodies and revisionists' unions expedite the enactment of laws and legislation that are.