أثر الخدمات الاستشارية على نزاهة واستقلالية المراجع الخارجي: دراسة تطبيقية على مكاتب المحاسبة والمراجعة بطرابلس

عبد الحكيم البشير  الملهوف

doi:10.59743/jaf.v4i1.125

Authors

Dr. Abdoalhakim Albashir Almalhuf Assistant-professor at accounting department, Alrojban accounting faculty, Alzintan university,

DOI:

https://doi.org/10.59743/jaf.v4i1.125

Abstract

this study aims to examine the effect of Non-Audit services (NAS) on auditor independence that Libyan external auditors provide to their audit clients, to achieve this aim, the study was divided into four sections. The problem of the research and its objective, and importance was announced in the first section. The second section was dedicated to build the theoretical framework of the research. The third section illustrates the empirical part of the study, Finally, a summary of the main results and a possible recommendations are provided in the fourth section.
Based on the statistical analysis of gathered data, the results of this study indicated that: Auditor independence was extremely effected by the provision of Non-Audit services (NAS) due to several reasons such as: increase of economical bond between auditors and their audit clients, high percentage of income from (NAS) compared to income from normal audit services, auditors become more interested and supportive of their audit client management benefits than shareholders benefits, auditors become more dependent on their audit client management success for building their reputation. Furthermore, the results revealed that there were no statistical significant differences between responses of the participants of the study regarding the effect of provision of (NAS) on auditor independence in terms of their qualifications or work experience.

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