Auditor compliance in Libya with the rules and ethics of the audit profession

Abstract

This study (in arabic language) aimed to identify the extent of compliance of external auditors with professional ethics and code of professional conduct in Marzque Strip, which regulate auditors’ behaviors and organize their relationship with clients and stakeholders. In order to achieve the study objectives, the descriptive-analytical method was used due to its suitability for the study topic. A questionnaire was designed as a tool to collect data, this questionnaire was distributed to the study’s population, which consist of (20) auditors, The results showed that: Auditors significantly adhere to the basic principles of ethical behavior, which include (integrity, objectivity, professional competence and due care, confidentiality and professional behavior). Religious, laws and regulations dramatically effect on the degree of auditors’ compliance with the code of professional conduct.

Keywords

• ethics
• Libya
• auditors