Difficulties of Audit Profession in Libya from its practitioners' Perspective
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Auditing profession, Auditing.
Abstract
The study tries to identify the difficulties that auditing profession encounters via an empirical study on a random sample of auditors in Benghazi, Libya. It revealed that there were some difficulties face the profession concerning its legal organization, the auditor relationship with management, union, accounting and auditing professions. Therefore, it recommends creation a committee specialized in studying the legal regulations that governs the profession practice, while it overcomes the above-mentioned deficiencies. It also recommends puts the role of accounting and auditing union in effect.
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