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Offshore Companies Audit Process Effectiveness: Evidence From Lebanese Auditing Profession, Jalal Kibrit, Rasha Nouraldeen Assistant Prof., Wagdi Hegazy Prof.
Offshore Companies Audit Process Effectiveness: Evidence From Lebanese Auditing Profession, Jalal Kibrit, Rasha Nouraldeen Assistant Prof., Wagdi Hegazy Prof.
BAU Journal - Society, Culture and Human Behavior
This research aims to examine whether audit planning, audit strategy, and audit documentation have a significant impact on the effectiveness of the audit process. It also aims to explore the impact of audit technology on the audit process for offshore companies in Lebanon. This study adds to and contributes to the literature that has examined the separate impacts of each of the above variables on the effectiveness of the audit process. The sample size of this study is 106 certified public accountants who are members of the Lebanese Association of Certified Public Accountants (LACPA). Empirical data was collected using a …