THE AFFECTING OF INTERNAL SUPPORT, INTERNAL TRAINING AND MANAGERIAL SUPPORT FACTORS ON THE External AUDIT REPORT.STUDY ON LIBYA

Abstract

The current study aims to test the factors affecting an audit report. The model of the study consists of three factors as the independent variables (internal support factor, internal training factor, managerial support factor), and the dependent variable (audit report). To achieve the research aim, the quantitative approach has been employed for data collection. The structural equation modeling (SEM) technique was carried out by Amos software to test the validity of the research model. The results obtained in the study showed that all the tested variables had a positive effect on the audit report. The three factors explained 89% of this impact. Among these variables, the internal training factor showed the greatest impact (37%), which was followed by the internal support factor (20%), while the managerial support factor had the lowest impact (15%), respectively.