Extent of the availability of the basic requirements for the application of the exam to practice the profession of the Libyan external auditor. "A field study from the point of view of the faculty members in accounting departments of some Libyan universities"

Abstract

The study aimed to measure the availability of the basic requirements for applying the Libyan external auditor practice exam from the point of view of faculty members in accounting departments in Libyan universities( Benghazi University, Omar Mukhtar University, University of Derna , Tobruk University), where descriptive and inferential analysis was used to analyze the data of the study. Especially the application of the exam by the Libyan Association of Accountants and Auditors will reflect positively on the level of performance of the external auditor and confidence in the profession. The participants in the study sample also affirmed in a very positive way that the application of the exam for practicing the profession of the external auditor works to develop the academic curricula in the accounting departments of the Libyan universities and then raise the level of the performance of the Libyan external auditor in a way that suits the requirements of the accounting profession in the labor market.                                                                                                                                                            
Keywords: accounting, legal accounting and auditing, profession practice exam, accounting departments , Libyan universities.