Evaluating the impact of negotiation strategies between the auditor and the audit client in terms of the turnover of audit offices in improving the quality of the performance of audit offices in Libya

Abstract

The study aims to analyze and explain the nature of the relationship between negotiation strategies and improve the quality of professional performance of audit offices relaying on the rotation of the external auditor. The study used The descriptive analytical method through a field study targeting the Libyan audit offices, and the study relies on the primary source for data collection using a questionnaire designed according to the Likert scale, which has been distributed to a random sample for applying a set of statistical procedures and tests represented in the use of the statistical programs package ((SPSS, 26) . The sample of Study was represented in the field survey of the audit offices in East region (Al-Bayda- and Benghazi) The study concluded that there is a significant effect of negotiation strategies between the external auditor and the audit client on improving the quality of professional performance of the audit offices in Libya relaying on rotating the external auditor. "Therefore, the intermediate variable A rotation of the external auditor mediates the relationship between Independent variables negotiation strategies between the auditor and the audit client X, and the dependent variable determining the effective professional performance of audit offices Y. The study recommended the need to improve the Professionalism in light of caring for the common interests between the audit offices and their clients in order to choose strategic negotiating alternatives to accept the other in light of the common interest, to introduce audit concepts through auditing standards and related flexibility so that it can be used to support negotiating strategies in Libya