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The purpose of this e-book is to provide an overview of the challenges and difficulties currently facing audit evidence in Libya. This book focuses on the extent of sufficiency and appropriateness of audit evidence collected by Libyan auditors. The challenges and problems of collecting audit evidence will be presented in this book. The solutions of gathering evidence on auditing professional will be discussed in this publication.

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Dr. Mohamed Zakari is a senior Lecturer in accounting at the Faculty of Economics, University of Tripoli, Jefara Branch. He obtained his PhD in accounting from the Liverpool Business School, UK. He took part in several conferences across the UK and contributed significantly to the research area of auditing in the emerging and Arab countries.

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