{"id":5259,"date":"2025-07-25T01:09:16","date_gmt":"2025-07-24T23:09:16","guid":{"rendered":"https:\/\/lep.edu.ly\/research\/the-challenges-of-the-quality-of-audit-evidence-in-libya\/"},"modified":"2025-07-25T01:09:16","modified_gmt":"2025-07-24T23:09:16","slug":"the-challenges-of-the-quality-of-audit-evidence-in-libya","status":"publish","type":"research","link":"https:\/\/lep.edu.ly\/en\/research\/the-challenges-of-the-quality-of-audit-evidence-in-libya\/","title":{"rendered":"The challenges of the quality of audit evidence in Libya"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Abstract: This paper attempts to investigate the quality of audit evidence<br \/>\nobtained by auditors in the Libyan context. In particular, this study explores the<br \/>\neffects of the professional and academic qualifications of the auditor,<br \/>\nconsistency of evidence, and amount of evidence on the evidence. A<br \/>\nquestionnaire was used to collect data regarding the perceptions of the external,<br \/>\ninternal, state and taxation auditors on the effect of the three selected factors on<br \/>\nevidence. To confirm and support the questionnaire findings semi-structured<br \/>\ninterviews were conducted with four target group. The results of the study<br \/>\nindicate that professional and academic qualifications of the auditor,<br \/>\nconsistency of<\/p>\n","protected":false},"author":264,"featured_media":2403,"menu_order":0,"comment_status":"open","ping_status":"closed","template":"","format":"standard","research_category":[148],"class_list":["post-5259","research","type-research","status-publish","format-standard","has-post-thumbnail","hentry","research_category-148"],"acf":[],"lang":"en","translations":{"en":5259},"pll_sync_post":[],"_links":{"self":[{"href":"https:\/\/lep.edu.ly\/jehivac\/wp\/v2\/research\/5259","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/lep.edu.ly\/jehivac\/wp\/v2\/research"}],"about":[{"href":"https:\/\/lep.edu.ly\/jehivac\/wp\/v2\/types\/research"}],"author":[{"embeddable":true,"href":"https:\/\/lep.edu.ly\/jehivac\/wp\/v2\/users\/264"}],"replies":[{"embeddable":true,"href":"https:\/\/lep.edu.ly\/jehivac\/wp\/v2\/comments?post=5259"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lep.edu.ly\/jehivac\/wp\/v2\/media\/2403"}],"wp:attachment":[{"href":"https:\/\/lep.edu.ly\/jehivac\/wp\/v2\/media?parent=5259"}],"wp:term":[{"taxonomy":"research_category","embeddable":true,"href":"https:\/\/lep.edu.ly\/jehivac\/wp\/v2\/research_category?post=5259"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}