تأثير تقديم خدمات غير المراجعة الأخرى على كفاءة واستقلالية المراجع الخارجي وانعكاسهما على جودة المراجعة من وجهة نظر المحاسبين القانونيين الليبيين دراسة تحليلية تطبيقية

Abstract

Abstract:
The study aimed to identify whether there is an impact to provide non-audit services on the quality audit, from the point of view of the Libyan accountants and auditors.
To achieve the objectives of the study, a questionnaire form was designed and distributed to the study sample represented by a group of Libyan accountants and auditors.
The study showed several results, the most important of which is that there is a double effect "negative and positive" by providing auditors  non-audite services on the quality of audit Profession, from the viewpoint of Libyan accountants and auditors.
The study has reached several recommendations related to the organization of the process of providing non-audit services.