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- Publisher
- Inderscience Publishers
- Copyright
- Copyright © Inderscience Enterprises Ltd. All rights reserved
- ISSN
- 2046-8083
- eISSN
- 2046-8091
- DOI
- 10.1504/AJAAF.2012.046124
- Publisher site
- See Article on Publisher Site
Abstract
This paper attempts to investigate the quality of audit evidence obtained by auditors in the Libyan context. In particular, this study explores the effects of the professional and academic qualifications of the auditor, consistency of evidence, and amount of evidence on the evidence. A questionnaire was used to collect data regarding the perceptions of the external, internal, state and taxation auditors on the effect of the three selected factors on evidence. To confirm and support the questionnaire findings semi-structured interviews were conducted with four target group. The results of the study indicate that professional and academic qualifications of the auditor, consistency of evidence, and amount of evidence all have a direct bearing on quality of evidence.
Journal
African Journal of Accounting, Auditing and Finance – Inderscience Publishers
Published: Jan 1, 2012