EAS Publisher | Audit Team Characteristics, and External Environment Audit Factors: Effects on Audit Quality in Libya

Audit Team Characteristics, and External Environment Audit Factors: Effects on Audit Quality in Libya

DOI : https://doi.org/10.36349/easjebm.2020.v03i10.002

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Purpose: The paper aims to analyse audit team characteristics that were perceived to be affected on audit quality. Specifically, it focuses principally on whether audit team characteristics, i.e., independence, continuous education and training, experience and professional conduct enhances audit quality. This study examines the moderating effect of the external environment audit i.e., professional bodies, laws and regulations, and recognized standards in the relationship between audit team characteristics and audit quality. Design/methodology/approach: Multiple regression analysis is applied to examine the association between variables of the study. A questionnaire survey was conducted of 251 external auditors, by personally administered questionnaire from Libyan the Association of Accountants and Auditors (LAAA) . Findings: the audit team characteristics have positively and significantly related to audit quality. As well as the regression analysis............

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