المسؤولية المهنية للمراجع الخارجي في الحد من الفساد المالي : من وجهة نظر مراجعي الحسابات في ديوان المحاسبة و الرقابة الإدارية

Abstract EN

The study aims to highlight the importance of the professional responsibility of the external auditor when exercising the profession of auditing to reduce financial corruption in Libya from the point of view of the auditors at the Audit and Administrative Control Bureau, the study concluded that the elements of professional responsibility of auditors are the most influential in reducing financial corruption, which is represented in Many images, the most important of which are the embezzlement of public money and tax evasion through fraud and fraud in the report of the external auditor on which the Tax Authority relies, and many parties that would raise the level of the economy in Libya.