أثر العوامل المتعلقة بمكاتب المراجعة على تحديد قيمة اتعاب المراجعة الخارجية على الحسابات (دراسة ميدانية من وجهة نظر المراجعين الخارجيين في المنطقة الغربية - ليبيا)

Abstract

     The purpose of this research is to examine the effect of factors that related to audit firms on determination of audit fees from the point view of the Libyan external auditors. To achieve the main aim of this research, it was divided into four sections. The problem of the research and its objective, and importance was announced in the first section. The second section was dedicated to build the theoretical framework of the research. The third section illustrates the empirical part of the research, Finally, a summary of the main results and a possible recommendations are provided in the fourth section. In order to collect the necessary data, 98 copies of questioners were sent to a randomly selected sample of external auditors in western part of Libya, only (62) useable questioners were collected out of the (80) that were distributed which made a response rate of (77.5 %).                                                                  

     According to the statistical analysis of gathered data, the results of this research indicated that: audit fees in the Libyan environment was affected by audit firms' factors such as: Size of the audit firm, long relationship between auditors and their audit clients, high levels of competition among audit firms and providing non-audit services to audit clients  .

     Based on the obtained results, the research has suggested some recommendations that aims to improve audit quality such as: the necessity to adopt local accounting and auditing standards, reviewing the existing litigations that controls accounting and auditing profession, providing support to small and medium sized audit firms to reorganize itself, reduce high levels of competition among audit firms, and prohibiting audit firms from auditing the same audit client after five years.