Purpose-This paper investigates the extent of sufficiency and appropriateness of audit evidence obtained by auditors in the Libyan context. Particularly, this study examines the effects of the types of evidence on the quality of auditor's decision. Design/methodology/approach-A questionnaire was used to collect data regarding the perceptions of the external, internal, state and taxation auditors on the effect of evidence type on auditor's decision. To confirm and support the questionnaire findings semi-structured interviews were conducted with four target group. Findings-The results of the study indicate that evidence type has an impact on auditor's report. Originality-The research makes a significant contribution to knowledge and practise in the auditing field in emerging countries. This is especially important given the changing economic climate in Libya and findings from this research can be applied to other emerging economies. arabic 11 English 54
Mohamed Zakari(9-2013)

The IMF is playing a crucial role in the process of International Debt crisis Management .of the Sub-Saharan Africa The IMF developed a cohesive structural program to achieve economic growth in developing countries. Decreasing the public sector and increasing the taxes are among the most requiring conditions for the African countries. arabic 18 English 72
Mustafa A. A. Kashiem(1-1995)

تم تسليط الضوء على مفهوم الفساد الإداري والمالي، وأسبابه والأثار المترتبة عليه وطرق معالجته محاولين التركيز على وضع الفساد الإداري والمالي في ليبيا. من خلال عدة أبعاد أهمها مدى وجود خطط استراتيجية وتقنيات معاصرة تتعلق بمحاربة الفساد الإداري والمالي بمؤسسات المجتمع ككل، حيث يعتبر محاربة ومعالجة الفساد الإداري والمالي ذو أهمية استراتيجية فاعله ومؤثرة على النمو الاقتصادي في مختلف المجالات. arabic 106 English 0
د. عطيه عبدالواحد سالم سالم(10-2017)